Conduct of assessment proceedings through ‘E-Proceeding’ facility during 2018-19

Mandatory E-Proceeding for Section 143(3) Income Tax Assessments 2018-19 with Limited Exceptions

The tax authority mandates that all income tax assessments under section 143(3) for the year 2018-19 be conducted electronically through the 'E-Proceeding' platform, requiring taxpayers to respond via their online filing accounts. Exceptions include assessments under sections 153A, 153C, 147, and 144, set-aside assessments, non-PAN cases, paper-filed returns without e-filing accounts, cases at stations with limited connectivity, cases with substantial prior hearings, and instances where administrative approval permits conventional proceedings. Personal hearings are allowed in specific situations such as examination of accounts, witness examination, or upon taxpayer request following adverse notices. The directive emphasizes concise information requisitions and mandates electronic communication through the integrated IT platform, aiming to reduce physical interface and streamline assessment processes.