SOP for handling writ petitions where assessment has been made under the FAS’19 and/or penalty passed under FPS’21

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The National Faceless Assessment Centre, Delhi issued Standard Operating Procedure (“SOP”) vide F. No. Pr. CCIT(NaFAC)-1/58/2021-22/333 dated July 26, 2021 for handling writ petitions where assessment is made under the Faceless Assessment Scheme 2019 (“FAS’ 19”)/Section 144B of the IT Act, 1961 (“the IT Act”) and or penalty is passed under Faceless Penalty Scheme, 2021 (“FPS’ 21”), where NaFAC/CBDT is one of the respondents.

The Complete SOP along with Annexure can be accessed at: