All About Review Unit under the Faceless Assessment Scheme
Under the faceless assessment scheme, there is a
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Assessment Unit (AU)
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Verification unit (VU)
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Review unit (RU)
Each units is connected through the centralized National Faceless center.
Let us know how the Review unit performs, its duties and mode of working under the National Faceless center.
A Review Unit performs the function of review of the draft assessment order. The Principal Chief Commissioner of Income Tax, NeAC has laid down the SOP for the Review Unit. The SOPs provide the instructions in respect of handling of case received for review, preparation of review report and procedure for seeking clarification from Assessment Unit. The Principal Chief Commissioner of Income Tax, NeAC has laid down the following SOP for the Review Unit:
(a) Handling of case received for Review;
(b) Preparation of Review Report; and
(c) Procedure for seeking clarification from AU.
The National e-Assessment Centre (NeAC) has also laid down the Standard Operating Procedures (SOPs) for other Units constituted for the faceless assessments.
The following procedure to be adopted by RU to handle the case allocated for review:
(a) On allocation of the case to RU, the RU is mandated to examine and verify if proper enquiry/verification has been done with respect to the issues/scenarios on the basis of which the case has been selected for limited/full scrutiny.
(b) The RU shall examine the case records to ascertain:
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Whether the relevant and material evidence to support the modification of income proposed by AU has been brought on record;
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Whether the issues on which addition or disallowance ought to have been made have been duly verified;
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Whether the relevant points of fact and law have been incorporated in the draft order;
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Whether the submissions and arguments of the assessee have been duly considered and rebutted;
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Whether the judicial decisions brought on record have been considered and applied in the draft order.