E Proceeding requirement for electronic assessment proceedings, with limited exceptions and recorded administrative relaxations permitted. Assessment proceedings for the financial year are to be conducted electronically via the E-Proceeding facility, with assessees required to respond through their E-filing accounts; specified exceptions include reassessment and summary provisions, set-aside matters, non-PAN and paper-filed returns without E-filing accounts, and stations with limited bandwidth. The principal tax officer may grant recorded relaxations in extraordinary cases. Notices and communications must comply with Document Identification Number guidance. Personal hearings remain available in limited circumstances such as examination of books, statutory inquiry invocation, witness examination, or where an adverse show-cause notice prompts an assessee request.
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.
E Proceeding requirement for electronic assessment proceedings, with limited exceptions and recorded administrative relaxations permitted.
Assessment proceedings for the financial year are to be conducted electronically via the E-Proceeding facility, with assessees required to respond through their E-filing accounts; specified exceptions include reassessment and summary provisions, set-aside matters, non-PAN and paper-filed returns without E-filing accounts, and stations with limited bandwidth. The principal tax officer may grant recorded relaxations in extraordinary cases. Notices and communications must comply with Document Identification Number guidance. Personal hearings remain available in limited circumstances such as examination of books, statutory inquiry invocation, witness examination, or where an adverse show-cause notice prompts an assessee request.
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