Launch of Income Tax Business Application (ITBA) - Investigation Module Phase 3 - Recording of Search and/ or Survey Operations and creation of relevant reports
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Abatement of assessment proceedings automated via ITBA Investigation Module upon Two Hourly and Preliminary Search Reports generation. Phase 3 of the ITBA Investigation Module provides digital recording of search and survey operations through creation of a Two Hourly Report generating a unique Search & Survey Id workitem, capture of premise level findings and seizures enabling Preliminary Search Reports, and compilation and approval workflow for Appraisal Reports which, once approved, are transmitted to assessing officers and can create pendency for assessment proceedings when the Assessment Module is active. The System also automates abatement of pending proceedings under the second proviso to section 153A upon generation of the Two Hourly and Preliminary Search Reports.
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.
Abatement of assessment proceedings automated via ITBA Investigation Module upon Two Hourly and Preliminary Search Reports generation.
Phase 3 of the ITBA Investigation Module provides digital recording of search and survey operations through creation of a Two Hourly Report generating a unique Search & Survey Id workitem, capture of premise level findings and seizures enabling Preliminary Search Reports, and compilation and approval workflow for Appraisal Reports which, once approved, are transmitted to assessing officers and can create pendency for assessment proceedings when the Assessment Module is active. The System also automates abatement of pending proceedings under the second proviso to section 153A upon generation of the Two Hourly and Preliminary Search Reports.
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