Write short notes on: Authorities and mode of communication with the assessees under Faceless Assessment as per Income Tax Act, 1961.

Section 144B(4) of the Income-tax Act, 1961 (the Act) provides that the assessment unit, verification unit, technical unit and the review unit shall have the following authorities, namely: Additional Commissioner or Additional Director or Joint Commissioner or Join Director, as the case may be; Deputy Commissioner or Deputy Director or Assistant Commissioner or Assistant Director, or Income-tax Officer, as the case may be; Such other income-authorities, ministerial staff, executive or consultant, as considered necessary by the Board. Communications between National Faceless Assessment Centre and the assessees Section 144B (5) of Income-tax Act, 1961 (the Act) provides that all communications between the National Faceless Assessment Centre and the assessee, or his authorised representative, or any other person shall be exchanged by electronic mode, and all internal communications between the National Faceless Assessment Centre, Regional Faceless Assessment Centres and various units shall be exchanged exclusively by electronic mode. However, the provisions of section 144B(5) of the Act shall not apply to the enquiry or verification conducted by the verification unit in the circumstances as may be specified by the Board in this behalf.