Section 245 — Faceless jurisdiction of income-tax authorities

(1) The Central Government may, by notification 54a, make a scheme for the
purposes of—
( a) exercise of all or any of the powers and performance of all or any of the
functions conferred on, or assigned to, income-tax authorities under this
Act referred to in section 241;
( b) vesting the jurisdiction with the Assessing Officer under section 242; or
( c) exercise of power to transfer cases under section 243; or
( d) exercise of jurisdiction in case of change of incumbency under section
244.
(2) The scheme referred to in sub-section (1) shall be made to impart greater
efficiency, transparency and accountability by—
( a) eliminating the interface between the income-tax authority and the
assessee or any other person, to the extent technologically feasible;
( b) optimising utilisation of the resources through economies of scale and
functional specialisation;
( c) introducing a team-based exercise of powers and performance of
functions by two or more income-tax authorities, concurrently, in respect
of any area, or persons or classes of persons, or incomes or classes of
income, or cases or classes of cases, with dynamic jurisdiction.
(3) The Central Government may, for the purpose of giving effect to the scheme made
under sub-section (1), by notification, direct that any of the provisions of this Act
shall not apply or shall apply with such exceptions, modifications and adaptations
as specified in such notification.
(4) Every notification issued under sub-sections (1) and (3) shall, as soon as may be
after the notification is issued, be laid before each House of Parliament.
B.—Powers