E-assessment Scheme enabling faceless electronic assessments with automated allocation and exclusive electronic communication and video conferencing hearings. The E-assessment Scheme, 2019 creates a centralized faceless assessment process under section 143 by establishing a National e-assessment Centre, Regional Centres and assessment, verification, technical and review units. Cases are selected and assigned via an automated allocation system; assessment units prepare draft orders which are subject to automated examination and review. All communications and deliveries are exclusively electronic to registered accounts, email or mobile app with real-time alerts, authenticated by digital or electronic signatures, and finalised assessments are transferred to the jurisdictional Assessing Officer for penalties, recovery and other post-assessment actions.
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-assessment Scheme enabling faceless electronic assessments with automated allocation and exclusive electronic communication and video conferencing hearings.
The E-assessment Scheme, 2019 creates a centralized faceless assessment process under section 143 by establishing a National e-assessment Centre, Regional Centres and assessment, verification, technical and review units. Cases are selected and assigned via an automated allocation system; assessment units prepare draft orders which are subject to automated examination and review. All communications and deliveries are exclusively electronic to registered accounts, email or mobile app with real-time alerts, authenticated by digital or electronic signatures, and finalised assessments are transferred to the jurisdictional Assessing Officer for penalties, recovery and other post-assessment actions.
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