E-assessment Scheme: faceless, automated assessment with electronic notices, video-conferencing hearings and digital authentication. The notification mandates faceless implementation of the E-assessment Scheme, 2019 through the National e-Assessment Centre which issues electronic notices, assigns cases by automated allocation to regional assessment units, manages requests for information, verification and technical assistance, examines draft assessment orders under a risk strategy, provides show-cause opportunities or refers drafts for review, finalises orders with demand/refund and penalty notices, and transfers electronic records and penalty proceedings to the jurisdictional Assessing Officer; hearings and examinations are conducted exclusively by video conferencing and records are authenticated by digital signature or electronic verification code.
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: faceless, automated assessment with electronic notices, video-conferencing hearings and digital authentication.
The notification mandates faceless implementation of the E-assessment Scheme, 2019 through the National e-Assessment Centre which issues electronic notices, assigns cases by automated allocation to regional assessment units, manages requests for information, verification and technical assistance, examines draft assessment orders under a risk strategy, provides show-cause opportunities or refers drafts for review, finalises orders with demand/refund and penalty notices, and transfers electronic records and penalty proceedings to the jurisdictional Assessing Officer; hearings and examinations are conducted exclusively by video conferencing and records are authenticated by digital signature or electronic verification code.
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