Conduct of assessment proceedings through ‘E-Proceeding’ facility during 2018-19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dings in five metros through the 'e-mail based assessment' was introduced, which was extended to two more metros in 2016. In addition, in 2016, while issuing notices in scrutiny cases under section 143(2) of the income-tax 1961 (Act), an option for conduct of assessment proceedings through the 'e-mail based assessment' was given to all assessees of these seven metros. 2. In a significant step, in 2017, Income-tax Department developed an integrated platform i.e. Income Tax Business Application (ITBA) for electronic conduct of various functions/proceedings including assessments. This is integrated with the 'E-filing' portal which is used by the assessee to electronically communicate with the Income-tax Department. During the course of asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....23C) of the Act, the Board hereby directs that in all cases (subject to exceptions in para below), where assessment is required to be framed under section 143(3) of the Act during the year 2018-19, assessment proceedings shall be conducted electronically through the 'E-Proceeding' facility. Consequentially, assessees would now be required to produce/cause to produce their response/evidence to any notice/communication/show-cause issued by the Assessing Officer electronically (unless specified otherwise) through their 'E-filing' account on the 'E-filing' portal. For smooth conduct of assessment proceedings through 'E- Proceeding', it is imperative that requisition of Information in cases under 'E- Proceeding' should be concise and sou....