TMI BlogConduct of assessment proceedings through 'E-Proceeding' facility during financial year 2019-20X X X X Extracts X X X X X X X X Extracts X X X X ..... 'E-Proceeding' facility during financial year 2019-20-regd. The Central Board of Direct Taxes ('Board'), in exercise of its powers under section 119 of the Income-tax Act,1961 (' Act') and in accordance with provision of section 2(23C) of the Act , hereby directs as under: (i) In all cases (other than the cases covered under the Ie-Assessment schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing cases, where assessment is to be framed during the financial year 2019- 20, 'E-Proceeding' shall not be mandatory: a. Where assessment is to be framed under section(s) 153A , 153C and 144 of the Act . In respect of assessments to be framed under section 147 of the Act , any relaxation from e-proceeding due to the difficulties in migration of data from ITO to ITBA et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT/CIT is required to provide such relaxation only in extraordinary circumstances after examining the necessity for such relaxation and recording the reasons for providing such relaxations. (iii) However, it is clarified that issue of notices and departmental communications in such cases shall be strictly governed by the guidelines issued by CBDT vide its Circular No.19/2019 dated 14.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be uploaded on ITBA subsequently. 2. This may be brought to the notice of all concerned for immediate compliance. 3. Hindi version to follow. (Rajarajeswari R.) Under Secretary, (IT A.II), CBDT (F. No. 225/249/2018-IT A.II) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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