E Proceeding facility: electronic conduct of section 143(2) scrutiny notices with three standardized notice formats and specified exceptions. The Board prescribes revised standardized notice formats under section 143(2) - Limited Scrutiny, Complete Scrutiny and Compulsory Manual Scrutiny - and mandates their exclusive use. Each notice informs the assessee of selection for scrutiny, invites submission of evidence by a specified date, and directs that evidence and further proceedings shall be furnished and conducted through the 'E Proceeding' facility on the e Filing portal, subject to enumerated exceptions. Interim manual or e mail handling is permitted until an e Filing account exists, and cases under section 153A/153C read with section 143(3) will be conducted manually.
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.
E Proceeding facility: electronic conduct of section 143(2) scrutiny notices with three standardized notice formats and specified exceptions.
The Board prescribes revised standardized notice formats under section 143(2) - Limited Scrutiny, Complete Scrutiny and Compulsory Manual Scrutiny - and mandates their exclusive use. Each notice informs the assessee of selection for scrutiny, invites submission of evidence by a specified date, and directs that evidence and further proceedings shall be furnished and conducted through the 'E Proceeding' facility on the e Filing portal, subject to enumerated exceptions. Interim manual or e mail handling is permitted until an e Filing account exists, and cases under section 153A/153C read with section 143(3) will be conducted manually.
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