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Income Tax - Highlights / Catch Notes

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Procedure for assessment - scope of e-Assessment Scheme - A link ...

Income Tax

September 19, 2022

Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period four weeks. An order of assessment shall be passed within a period of eight weeks from the date of conclusion of personal hearing. Since the petitioner states that the time granted for filing reply at the first instance was inadequate, the petitioner shall also be permitted to file additional reply upon conclusion of the personal hearing. - HC

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