https://www.taxtmi.com/circulars?id=57326 Directive mandates that scrutiny assessments be conducted electronically through the E-Proceeding facility using ITBA integrated with the E filing portal, requiring Assessing Officers to send communications via ITBA and assessees to submit responses and attachments through their E filing accounts. Electronic proceedings are the default for assessment framing in the specified year, subject to listed exceptions (including reassessments, set aside matters, non PAN/paper filed returns, limited bandwidth stations, prior substantial conventional hearings, and administrative approvals). Personal hearings remain available in specified circumstances and must be recorded in ITBA. en-us Mon, 20 Aug 2018 00:00:00 +0530 Wed, 06 Aug 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57326 Directive mandates that scrutiny assessments be conducted electronically through the E-Proceeding facility using ITBA integrated with the E filing portal, requiring Assessing Officers to send communications via ITBA and assessees to submit responses and attachments through their E filing accounts. Electronic proceedings are the default for assessment framing in the specified year, subject to listed exceptions (including reassessments, set aside matters, non PAN/paper filed returns, limited bandwidth stations, prior substantial conventional hearings, and administrative approvals). Personal hearings remain available in specified circumstances and must be recorded in ITBA. Circulars Income Tax Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57326