Electronic communication requirement mandates exclusive electronic exchange between tax dispute committee and taxpayers, including internal authority communications. The Scheme mandates exclusive electronic exchange of communications, to the extent technologically feasible: between the Dispute Resolution Committee and the assessee or the assessee's authorised representative or any other person; and for all internal communications between the Dispute Resolution Committee and any income-tax authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic communication requirement mandates exclusive electronic exchange between tax dispute committee and taxpayers, including internal authority communications.
The Scheme mandates exclusive electronic exchange of communications, to the extent technologically feasible: between the Dispute Resolution Committee and the assessee or the assessee's authorised representative or any other person; and for all internal communications between the Dispute Resolution Committee and any income-tax authority.
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