Jurisdiction of Income tax Authorities - powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings - 77/2019 - Income Tax
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Concurrent exercise of Assessing Officer powers: ReACs authorised to conduct e-assessment proceedings for specified returns. The Central Board of Direct Taxes directs that specified Income-tax Authorities of Regional e-Assessment Centres (ReAC) shall exercise the powers and functions of the Assessing Officer concurrently to facilitate e-assessment proceedings in respect of returns furnished under the Income-tax Act or in response to assessment notices for financial years commencing on or after 1 April 2018. A Schedule identifies the ReAC offices, functional units and headquarters covered, and the notification is effective from its Gazette publication.
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.
Concurrent exercise of Assessing Officer powers: ReACs authorised to conduct e-assessment proceedings for specified returns.
The Central Board of Direct Taxes directs that specified Income-tax Authorities of Regional e-Assessment Centres (ReAC) shall exercise the powers and functions of the Assessing Officer concurrently to facilitate e-assessment proceedings in respect of returns furnished under the Income-tax Act or in response to assessment notices for financial years commencing on or after 1 April 2018. A Schedule identifies the ReAC offices, functional units and headquarters covered, and the notification is effective from its Gazette publication.
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