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

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.... 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 assessment proceeding, Assessing Officer is required to send co....

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....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 sought with due-diligence after a careful scrutiny case records.....