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Faceless assessment is, no doubt, a major tax reform initiative and India is one of the few countries to adopt such a system. The intimation by the National Faceless Assessment Center contemplated under Section 144B(1)(iii) of the Act has not been furnished. The relevant provision reads as under:

“(iii) where the assessee-

(a) has furnished his return of income under section 139 or in response https://www.mhc.tn.gov.in/judis to a notice issued under sub-section (1) of section 142 or under sub-