Faceless Assessment and Appeals Ready Reckoner with Real Time Case Studies


  • Author : Mayank Mohanka
  • Edition : 3rd Edition 2021
  • Date of Publication : December 2020
  • Weight (Kgs) : 0.54
  • No. of papers : 500


This book is a ready-reckoner for the assessees and tax practitioners, to understand the ‘Faceless Assessment Scheme, 2019 & Faceless Appeal Scheme, 2020, in an effective, qualitative and timely manner. An honest and sincere effort has been made in the book, to explain & demonstrate the practical aspects and nitty-gritties of the Scheme. This book aims to fully familiarise the reader, with the following points:

  • Manner, mode and methodology of conducting the faceless assessments
  • Viewing and retrieving of e-scrutiny notices
  • Requisitions in the registered e-filing accounts
  • E-filing and uploading of qualitative and meritorious e-responses to notices and requisitions

The Present Publication authored by Mayank Mohanka, is the 3rd Edition & updated up to 10th December 2020, with the following noteworthy features:

  • [Illustrative Tables, Infographics, Visuals & Real-time Scrutiny Notices] The New ‘Faceless Assessment Scheme, 2019’ & ‘Faceless Appeal Scheme, 2020’ have been explained lucidly with illustrative tables, infographics, visuals & real-time scrutiny windows
  • Practicalities and nuances of difference between the conventional and faceless assessments and appeals
  • [Step-by-Step Manner; e-Proceedings Window] Demonstration of the actual conduct of faceless assessments and faceless appeals in a  step-by-step manner through real-time e-Proceedings windows
  • [Practical Case-Studies] Real-time practical case studies on faceless assessments on various issues, such as:
    • Cash Deposits during demonetisation
    • Valuation of Share u/s 56(2)(x)
    • Share Capital/Share Premium
    • LTCG on Penny Stocks
    • Disallowance  u/s 14A, Rules 8D
    • Disallowance of Pre-commencement Business Expenditure
    • Taxability of Compensation received under RFCTLAAR Act, 2013
    • Revenue Recognition & Expenditure Booking in Real Estate Business
    • Bogus Purchases, Seized Diary, AIR/STR information
  • [Specimens] of suggestive qualitative and meritorious e-responses on faceless assessments
  • [FAQs] on the new Faceless Assessment Scheme, 2019
  • Key Takeaways from SOPs issued by NeAC for Faceless Assessments; and
  • [Amended] New Faceless Regime as per the Taxation Amendment Act, 2020
  • Contents of the book are as follows:

Faceless Assessments

    • New Face of Faceless Assessments
    • Decoding the New Faceless Assessment Scheme, 2019
    • Practical Guide to Faceless Assessment
    • 12 Practical Case Studies
    • Practical Guide to e-Filing of rectification application u/s 154 & e-response to outstanding Income-tax demand
    • Decoding lesser known nuances of Faceless Assessment Scheme 2019
    • Faceless Assessment: Few Critical Suggestion to Make them Flawless
    • International Best Practices & Indian Tax Authorities
    • FAQs on Faceless Assessment Scheme 2019
    • Key takeaways of SOPs issued by NeAC for Faceless Assessments
    • New Faceless regime as per ‘The Taxation Amendment Act, 2020’

Faceless Appeals

    • Faceless Appeals: One more step towards Digital Tax Administration
    • Decoding Faceless Appeal Scheme, 2020
    • Practical Guide to Faceless Appeals
    • Key Takeaways from Deliberations of Sr. Income Tax Department Dignitaries on Faceless Assessments & Appeals


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