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Conduct of Assessment Proceedings in scrutiny cases electronically- regd.

, the 12th of February, 2018 Subject: Conduct of Assessment Proceedings in scrutiny cases electronically-regd. Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 01.06.2016, provides that "hearing" includes communication of data and documents through electronic mode. Accordingly to facilitate conduct of assessment proceedings electronically, vide letter dat .....

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through the 'E-Proceeding' facility, such cases, for the time-being, may be kept on hold. 3. Further, considering the situation that some of the stations have limited bandwidth, being VSAT stations and stations with limited capacity where bandwidth is in the process of being upgraded, it has been decided that till 31.03.2018, such stations, in accordance with target stipulated in Central A .....

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ore assessment in electronic mode: For enquiries before assessment in terms of section 142(1)(ii) of the Act, notice shall be issued electronically and delivered upon the assessee in his 'E-Filing' account. While filing the response electronically in compliance with notice under section 142(1)(ii) of the Act, the concerned assessee shall verify it in the manner prescribed under Rule 14 of .....

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on, shall close the e-submission facility after mentioning in electronic order sheet that hearing has been concluded . However, if required, in exceptional circumstances, the concerned Assessing Officer may enable further filing of submissions electronically under intimation to the Range Head in ITBA. 4.5 In assessment proceedings being carried out through the E-Proceeding facility, a particular p .....

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