e-assessment nor the faceless assessment scheme in any manner modifies the power to transfer cases from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax who are holding non-concurrent charges.
admin_lawsdelhiE-assessment and the Faceless Assessment Scheme only authorize the transfer back of the case to the Jurisdictional Assessing Officer holding original jurisdiction, which he never loses as only the function…