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Procedure for assessment

..... serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment; (ii) the assessee may, within fifteen days from the date of receipt of notice referred to in sub-clause (i), file his response to the National e-assessment Centre ; (iii) the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system; (iv) where a case is assigned to the assessment unit, it may make a request to the National e-assessment Centre for - (a) obtaining such further information, documents or evidence from the assesse or any other person, as .....

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..... eedings to be initiated therein, if any; (x) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to - (a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or (b) provide 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 com .....

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..... his response to the National e-assessment Centre on or before the date and time specified in the notice; (xvii) The National e-assessment Centre shall,- (a) in a case where no response to the show-cause notice is received, finalise the assessment as per the draft assessment order,as per the procedure laid down in sub-paragraph (a) of paragraph (x); or (b) in any other case, send the response received from the assessee to the assessment unit; (xviii) The assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order 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 mod .....

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