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Para 5 - Procedure for assessment - E-assessment Scheme, 2019

Extract

..... may make a request to the National e-assessment Centre for - (a) obtaining such further information, documents or evidence from the assessee or any other person, as it may specify; (b) conducting of certain enquiry or verification by verification unit; and (c) seeking technical assistance from the technical unit; (v) where a request for obtaining further information, documents or evidence from the assessee or any other person has been made by the assessment unit, the National e-assessment Centre shall issue appropriate notice or requisition to the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit; (vi) where a request for conducting of certain enquiry or verification by t .....

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Para 5 - Procedure for assessment - E-assessment Scheme, 2019

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..... ovide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or (c) assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such order; (xi) the review unit shall conduct review of the draft assessment order, referred to it by the National e-assessment Centre whereupon it may decide to__ (a) concur with the draft assessment order and intimate the National e-assessment Centre about such concurrence; or (b) suggest such modification, as it may deem fit, to the draft assessment order and send its su .....

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Para 5 - Procedure for assessment - E-assessment Scheme, 2019

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..... r and send it to the National e-assessment Centre; (xix) The National e-assessment Centre shall, upon receiving the revised draft assessment order,- (a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, finalise the assessment as per the procedure laid down in sub-paragraph (a) of paragraph (x); or (b) in case a modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order,provide an opportunity to the assessee, as per the procedure laid down in subparagraph (b) of paragraph (x); (c) the response furnished by the assessee shall be dealt with as per the procedure laid down in paragraphs (xvi),(xvii), and (xviii); (x .....

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Para 5 - Procedure for assessment - E-assessment Scheme, 2019

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