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    <title>Conduct of Assessment Proceedings in scrutiny cases electronically- regd.</title>
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    <description>Mandate that scrutiny assessments be conducted via the E Proceeding facility on ITBA/E filing, with electronic issuance and digital signing of notices and communications, online verification of responses, office hours compliance for filings, automatic e submission closure before time bar dates, and discretionary reopening in exceptional cases. Exceptions permit temporary manual handling at limited bandwidth stations and in specified situations requiring manual examination or personal hearing; case records and note sheets should be maintained electronically where possible.</description>
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