Instructions to the AO’s for initiating proceedings u/s 147 of I.T. Act, 1961 in e-Verification cases

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.... Risk Cases related to Assessment Year 2020-21 have been verified by the Prescribed 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 ....

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....splayed Financial Year wise. Step 4: Click on Count displayed against 'High Risk - e-Verification scheme' case 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' >> clic....

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....ount displayed against 'High Risk - e-Verification Scheme' cases to navigate to list of cases assigned. Figure 4 Case Summary 3.2.2 Case List Upon clicking on the count for a status 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 ....

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....ed further. Figure 9 Success Message Screen Step 3: User will be able to view the initiated activity and details of activity performed under "Activities Tab". Further proceedings shall be undertaken in ITBA functionality. 3.2.4 Case Activity - Enter Comments User can enter comments on any case. The comments added by the user will be visible to supervisors in hierarchy 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 the....

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....ails Document 6 Profiles a -Search D Proceeding Communication nemal Requests Extemal Requests Activities Documents CMCPC Communication RAJENDRAKUMAR NARANBHAI PATEL (ABHPP5353K) MITOREN TAN 2000-21 Priority P Response Status Verification Status Business Ponary 8 Capital Gains Income on Sale of Property (C002) Primary 26-00-2004 26-03-2024 Operations Enter Comments Reassign Case ate proceeding us 148/145 Document 7 Modules e-Proceeding e-Communication Intermal Requests Extemal Requests Activities Documents CMCPC Communication Profes a -Search RAJENDRAKUMAR NARANBHAI PATEL (ABHPP5353K) 20000352 Assessment 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 C....

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.... 1-1 of Status Dala pushed to TBA fr 29-02-24 12:34 43 PA Document 13 General Details Activity id 32044 Activity Initiate proceedings 148148A User Designation TOHOL ESTATES) CHENNAL Initiation Date 28-02-2004 12:34 PM User Name SYED SHUKOOR NOWSHATH IP Address Profies Activity Status Data pushed to ITBA for Notice generation д Initiate proceeding us 148/148A Search Selected Issues Capital Gains Income on Sale of Property (C002) Verification Income from Interest 0521) B Investment in Immovable Property (N01) Assessment Data Management S. No. Financial Year Section Code Complaince Days Address Selection Reason Notice detail Year ། 2020-21 2019-20 148 30 View Business Intelligence ४ Operations Attachment S. No. 1 Other Document Type Back View 1-1 of 1 Document Description Document View 1-1 of 1 Document 14 Modules Taxpayer Reporting Entity Group Profies e-Verification Actionable Insight Registration Monitoring 20 Statement Monitoring Search Verification Verification V....