24 February 2025
As per para 4.2 of CBDT guidelines (F.No.225/72/2024/IТА-II) dated 03.05.2024 , non-search cases (whose information of such other person is found during search of main person) selected are not required to be transferred to the Central Charges. Board has exempted central charges and international tax cases from faceless assessment. What is the fate of assessment u/s 148 of such other persons whose information is found during search of the main parties? Will it be under faceless mode or by JAO (since these cases are not transferred to central charges)?