e-Settlement procedure: electronic settlement of pending tax applications via Interim Boards with video hearings and digital communications. The e-Settlement Scheme, 2021 provides an electronic framework for settlement of pending applications transferred to Interim Boards, defining technological terms, authorising randomised automated allocation of cases, and mandating designated portals, registered e-mail communication and digital authentication. The Interim Board will manage proceedings, obtain reports from Principal Commissioners or Commissioners, permit written responses, conduct hearings via video conferencing, and may proceed when reports or responses are not furnished. Proceedings are confidential, personal appearance is not required, additional facts must be verified, and orders may be rectified or published with anonymisation.
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-Settlement procedure: electronic settlement of pending tax applications via Interim Boards with video hearings and digital communications.
The e-Settlement Scheme, 2021 provides an electronic framework for settlement of pending applications transferred to Interim Boards, defining technological terms, authorising randomised automated allocation of cases, and mandating designated portals, registered e-mail communication and digital authentication. The Interim Board will manage proceedings, obtain reports from Principal Commissioners or Commissioners, permit written responses, conduct hearings via video conferencing, and may proceed when reports or responses are not furnished. Proceedings are confidential, personal appearance is not required, additional facts must be verified, and orders may be rectified or published with anonymisation.
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