Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>CBDT Instruction 01/2018: All Scrutiny Assessments to Be Conducted Electronically, Except Search-Related Cases and Limited Bandwidth Areas.</h1> Instruction No. 01/2018 from the Central Board of Direct Taxes mandates that assessment proceedings in scrutiny cases, except for search-related assessments, be conducted electronically via the 'E-Proceeding' facility on the Income-tax Department's e-filing website. This directive applies to all pending scrutiny cases, with exceptions for stations with limited bandwidth, where manual proceedings may be allowed until March 31, 2018. Key procedures include electronic issuance of notices, digital signatures by Assessing Officers, and electronic maintenance of records. Manual proceedings are permissible in specific situations, such as examining original documents or conducting witness examinations.