Assessment case disposal procedure shifted to e-mail notices, PDF submissions, and remote communication during COVID-19 restrictions. Assessment case disposal was to proceed through e-mail notices, submission of records at office reception before 3:00 PM, sanitization and onward transmission to the assessing office. If further notice was needed, it was also to be sent by e-mail, and replies, account books, bills, ledgers and cash memos were to be furnished as self-certified PDF files, with contact permitted by telephone or video calling where required.
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Provisions expressly mentioned in the judgment/order text.
Assessment case disposal procedure shifted to e-mail notices, PDF submissions, and remote communication during COVID-19 restrictions.
Assessment case disposal was to proceed through e-mail notices, submission of records at office reception before 3:00 PM, sanitization and onward transmission to the assessing office. If further notice was needed, it was also to be sent by e-mail, and replies, account books, bills, ledgers and cash memos were to be furnished as self-certified PDF files, with contact permitted by telephone or video calling where required.
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