Conduct of assessment proceedings through 'E-Proceeding' facility during financial year 2019-20

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....ng' facility during financial year 2019-20-regd. The Central Board of Direct Taxes ('Board'), in exercise of its powers under section 119 of the Income-tax Act,1961 (' Act') and in accordance with provision of section 2(23C) of the Act, hereby directs as under: (i) In all cases (other than the cases covered under the Ie-Assessment scheme, 2019' notified by the Board),....

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....during the financial year 2019- 20, 'E-Proceeding' shall not be mandatory: a. Where assessment is to be framed under section(s) 153A, 153C and 144 of the Act. In respect of assessments to be framed under section 147 of the Act, any relaxation from e-proceeding due to the difficulties in migration of data from ITO to ITBA etc. shall be dealt as per clause (f) below; b. In ....

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....raordinary circumstances after examining the necessity for such relaxation and recording the reasons for providing such relaxations. (iii) However, it is clarified that issue of notices and departmental communications in such cases shall be strictly governed by the guidelines issued by CBDT vide its Circular No.19/2019 dated 14.08.2019 regarding generation/allotment/quoting of Document Identifi....