<s>[INST] How does the new ‘Faceless Assessments’ system under Section 144B of the Income Tax Act differ from the ‘Conventional Manual Mode of Assessments’? [/INST] ​Under the 'conventional manual mode of assessments', the jurisdictional assessing authority used to issue a scrutiny notice either under Section 143(2)/142(1) of the Income-tax Act and served such notice to the assessee at his registered address. The assessee (or his authorized representative) used to file the corresponding responses, explanations and supporting documents in physical form (hard copies) to the jurisdictional assessing authority by personally visiting the income tax offices. After a series of personal interactions and deliberations between the assessee/authorized representative and the assessing authority, the assessment was concluded.

As against this, under the new provisions of 'Faceless Assessments' under Section 144B, all the letters, income tax notices, questionnaires, assessments, orders and other communications from the assessing authorities are directly sent electronically to the taxpayers' registered 'e-filing account'. The taxpayer can submit the 'e-responses' electronically by uploading the same along with attachments on the 'e-Filing' portal. The 'e-responses' submitted by the assessee are viewed by the assessing authority electronically in Income-Tax Business Application (lTBA) module. The assessee is not required to have any personal interface or interaction with the assessing authority.

Thus, the elementary difference between conventional manual assessments and the 'faceless assessments' is the mode of the interface between the assessee and the assessing authority. In the conventional manual assessments, the mode of the interface was physical and personal, whereas in the 'faceless assessments', the mode is electronic.​ </s>