TaxTMI 
TaxTMI 
TaxTMI 
Instructions to the AO’s for initiating proceedings u/s 147 of I.T. Act, 1961 in e-Verification cases
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....rescribed Authority under the scheme and submitted a Preliminary Verification Report (PVR) estimating the Income Escapement. As per Clause 4(9) of the e-Verification Scheme-2021, CIT e-Verification has matched the Preliminary Verification Report with the latest Income Tax Return to prepare the Final Verification Report (FVR) wherein Value at Risk (VaR) has been arrived at. 3. Based on Value at Risk, certain High Risk Cases have been identified for reopening under section 147 of the Act. These cases are made available to the Assessing Officer under clause (iv) of Explanation 1 of section 148. 4. In view of the clause (d) to the Proviso of the Section 148A of the Act, the Assessing Officer is not required to issue Notice under section 148A of the Act in these cases. The Assessing Officer may proceed to get the approval of the Specified Authority for issuing notice u/s148 in such cases as per 1st proviso to Sec 148 of the Income-tax Act, 1961. 5. All proceedings carried out by the Prescribed Authorities and documents submitted by the taxpayer during the e-Verification procedure have been made available to the Assessing Officer who may view the same under e-Verification module in In....
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....ase status to navigate to list of cases. Step 5: List of 'High-Risk e-Verification scheme' cases will be displayed. Step 6: Click on View Details hyperlink to navigate to Case Details Screen. Step 7: On the 'Case Details' screen, a list of 'Verification issues' flagged in the case will be displayed. Step 8: On 'Case Details' screen, click on Select Activity option to perform the activities. Following case activities will be visible: 1. Enter Comments. 2. Initiate Proceedings u/s 148/ 148A Step 9: Click on 'Initiate Proceedings u/s 148/ 148A' to initiate the proceedings u/s 148 of the Act. Note - Relevant e-Verification cases verified by the I&CI officer can also be accessed to view the verification issues, third party information, issued notices & taxpayer's responses, preliminary verification report submitted by I&CI officer. The path to access these cases are as follows: Insight Portal >> 'Verification' Module >> e-Verification (Taxpayer) >> 'e-Verification Scheme 2021 (F.Y. 2019-20)' case type >> 'Verified' Column >> click on 'Count' >> click 'View Details' on 'Case List' screen to access case details. The details will be displayed as follows: * Case Detail....
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....from summary screen, the list of cases corresponding to that status is displayed on the screen. The user can perform following actions on the case list screen: * Filter the list of cases as per the available filter criteria, such as Case type, Verification Issue, Financial Year, Verification Status, Last activity, PAN, Case ID etc. * Navigate to Case Detail screen by clicking on "View Details" hyperlink. * Navigate to the taxpayer's profile by clicking on the 'PAN' hyperlink. * Initiate bulk activities (i.e., Reassign Case). Figure 5 Case List The verification status shown 'Under Verification' may be ignored. Reassign Case Activity (Bulk) The user can select multiple cases and assign them to other user(s) i.e. supervisor or sub-ordinates in hierarchy. 3.2.3 Case Details Upon clicking on 'View Details' hyperlink in case list screen, the case detail page will appear. The case detail page displays the details of the case and the list of activities which can be initiated on the case level. This page also lists down the verification issues associated with the selected case. The user can perform the following actions on case details screen: * Navigate to the t....
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....rarchy under "Activities" tab of the case where log of all activities done by the user in the case are visible. Figure 10 Case Activity - Enter Comments Figure 11 Enter Comments Screen 3.2.7 Case Tab - Activities Once initiated, an activity will be recorded under Activities tab. User can perform below action from this screen. * View Activity General Details e.g., Activity status, initiation date etc. * View Activity Specific Details e.g., Case details, Addressed To etc. Figure 12 Activities Tab Figure 13 Activity Details 3.2.8 Viewing PVR Submitted by Prescribed Authority To access the Preliminary Verification Report (PVR) submitted by prescribed authority, follow below mentioned steps: Step 1: Select Verification module from menu displayed at left side and then navigate to Taxpayer >> e-Verification. Figure 14 Accessing e-Verification tab Step 2: Click on Count displayed in 'Verified' column against 'e-Verification scheme 2021 (F.Y. 2019-20)' case to navigate to list of cases Figure 15 Accessing e-Verification Cases Step 3: On next screen (case list screen), click on 'View Details' Figure 16 Case List Step 4: On the next screen, access the activities tab....
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....ment Year 2000-21 Verification PANNon-PAN Endy MITOREN TAN Priority P1 Verification Status Under-Verification 26-02-2004 Data Management Source Verification Initiation Date Response Status Business 1 Income from In021) Primary 2 Investment in Immovable Property (N01) Primary 26-03-2004 26-03-2004 Not Applicable Not Applicable Capital Gains Income on Sale of Property (C002) Primary 26-03-2004 Operations Enter Comments Reassign Case Verification Status Under-Verification Under-Verification Initiate proceeding us 148/148A 23:31 PM PA Document 8 Summary Lis Detal proceeding 14814 Profies a -Search Capital Gamancome on Sale of Property (002) Section Code Compliance Days Source E-FILING FORMS Original Address C&Renda Pan, New Shavka Park Sama Vadodara Choose File Quick Reference Guide.ment Insight 1.0p Oher Bo Atach Mare Data Management Business Inteligence Subet Cancel 28-030041230 27 PM, PA Document 9 Modules Modules Taxpayer Case Proceeding Cannuation Summary Detal Info Key De RAJENDRAKUMAR NARANBHAI PATEL Proceeding initiated successful! a O e-Verification Details -Search 9 Verification Data Management PA....
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.... Search Verification Verification Verification Proceedings 0 Information Requests Faceless Reference Data Document 15 Search ITO(HQ) (ESTATES) CHENN -Select Type Financial Year- GO Display Count for Self Cumulative Result Note Pending for My Action Others FY" Under Verification Under Re- Verification Sent Back Pending For Approval Submitted For Verified Approval Туре e-Ventication Scheme 2021 (FY 2019-20 2019-20 High Risk-e-Verification Scheme 2019-20 View 1-10 of 20 "Financial Year mentioned above only represents the year of reporting of the STR by the Reporting Entity and may not be the Financial Year of the transaction involved. Accordingly, statutory limitation may be determined only on the basis of the contents of the STR 04-03-2024 10:04 45 AMP Ases Document 16 Clear All Verification Financial Year Venfication Stat Last Activity Suggested Action PAN Ca Search Case Type Verification Results PAN Non-PAN Name Entity IITDREIN XXXXXXXXXXXX Ajay kumar Singh e-Verfication Scheme 2021 2019-20 Not Applicable Verified Туре FY. Response Status Verification Status Assigned to ITO Ward 4(1) Lucknow ....