Inclusion of AI-identified discrepancies requires issuing notices and hearing taxpayers before finalising tax-audit disposals. Assessing officers must incorporate AI-based notice findings into disposal of tax-audit matters: if no prior notice exists, issue assessment notices including AI-identified objections; if notice issued but no order, notify taxpayers via the boweb portal and hear them on additional AI points before ordering; if order already passed, identify the tax periods to which AI-identified objections relate, issue separate notices for those periods, and pass orders after hearing. The same procedure applies to later years and strict compliance is required.
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.
Inclusion of AI-identified discrepancies requires issuing notices and hearing taxpayers before finalising tax-audit disposals.
Assessing officers must incorporate AI-based notice findings into disposal of tax-audit matters: if no prior notice exists, issue assessment notices including AI-identified objections; if notice issued but no order, notify taxpayers via the boweb portal and hear them on additional AI points before ordering; if order already passed, identify the tax periods to which AI-identified objections relate, issue separate notices for those periods, and pass orders after hearing. The same procedure applies to later years and strict compliance is required.
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