Authentication requirement for e-Proceedings: login to the e-Filing portal necessary to view and submit responses. Taxpayers and representatives must log in to the e-Filing portal to view notices and submit replies, using the e-Proceedings service; the e-Filing portal is the operative channel for access and response in faceless income-tax proceedings.
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.
Authentication requirement for e-Proceedings: login to the e-Filing portal necessary to view and submit responses.
Taxpayers and representatives must log in to the e-Filing portal to view notices and submit replies, using the e-Proceedings service; the e-Filing portal is the operative channel for access and response in faceless income-tax proceedings.
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