https://www.taxtmi.com/highlights?id=51672 The Government of India has introduced E-Governance for conduct of assessment proceedings electronically. It is a laudable steps taken by the Income Tax Department to pave way for an objective assessment without human interaction. At the same time, such proceedings can lead to erroneous assessment if officers are not able to understand the transactions and statement of accounts of an assessee without a personal hearing. The respondent should have to be therefore at least called for an explanation in writing before proceeding to conclude that the amount collected by the petitioner was unusual. en-us Mon, 10 Feb 2020 08:51:10 +0530 Mon, 10 Feb 2020 08:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51672 The Government of India has introduced E-Governance for conduct of assessment proceedings electronically. It is a laudable steps taken by the Income Tax Department to pave way for an objective assessment without human interaction. At the same time, such proceedings can lead to erroneous assessment if officers are not able to understand the transactions and statement of accounts of an assessee without a personal hearing. The respondent should have to be therefore at least called for an explanation in writing before proceeding to conclude that the amount collected by the petitioner was unusual. Highlights Income Tax Mon, 10 Feb 2020 08:51:10 +0530 https://www.taxtmi.com/highlights?id=51672