Hearing definition clarifies electronic communication of data and documents counts for procedural compliance in tax proceedings. The definition of Hearing for Income-tax purposes encompasses communication of case-related data and the transmission of documents by electronic mode, treating electronic delivery of information and filings as operative means by which a hearing may be effectuated and aligning procedural engagement with digital communication methods.
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Provisions expressly mentioned in the judgment/order text.
Hearing definition clarifies electronic communication of data and documents counts for procedural compliance in tax proceedings.
The definition of Hearing for Income-tax purposes encompasses communication of case-related data and the transmission of documents by electronic mode, treating electronic delivery of information and filings as operative means by which a hearing may be effectuated and aligning procedural engagement with digital communication methods.
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