Section 4(1)(vi) in Faceless Assessment Scheme, 2019

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Union of India - Subsection

Section 4(1)(vi) in Faceless Assessment Scheme, 2019

(vi)review units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of review of the draft assessment order, which includes checking whether the relevant and material evidence has been brought on record, whether the relevant points of fact and law have been duly incorporated in the draft order, whether the issues on which addition or disallowance should be made have been discussed in the draft order, whether the applicable judicial decisions have been considered and dealt with in the draft order, checking for arithmetical correctness of modifications proposed, if any, and such other functions as may be required for the purposes of review, and specify their respective jurisdiction.

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Union of India - Subsection

Section 4(1)(vi) in Faceless Assessment Scheme, 2019