https://www.taxtmi.com/circulars?id=69390 Assessing officers must incorporate AI-based notice findings into disposal of tax-audit matters: if no prior notice exists, issue assessment notices including AI-identified objections; if notice issued but no order, notify taxpayers via the boweb portal and hear them on additional AI points before ordering; if order already passed, identify the tax periods to which AI-identified objections relate, issue separate notices for those periods, and pass orders after hearing. The same procedure applies to later years and strict compliance is required. en-us Tue, 16 May 2023 00:00:00 +0530 Fri, 13 Mar 2026 15:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69390 Assessing officers must incorporate AI-based notice findings into disposal of tax-audit matters: if no prior notice exists, issue assessment notices including AI-identified objections; if notice issued but no order, notify taxpayers via the boweb portal and hear them on additional AI points before ordering; if order already passed, identify the tax periods to which AI-identified objections relate, issue separate notices for those periods, and pass orders after hearing. The same procedure applies to later years and strict compliance is required. Circulars GST - States Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69390