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TMI BlogConduct of Assessment Proceedings in scrutiny cases electronically- regd.X X X X Extracts X X X X X X X X Extracts X X X X ..... ly-regd. Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 01.06.2016, provides that "hearing" includes communication of data and documents through electronic mode. Accordingly to facilitate conduct of assessment proceedings electronically, vide letter dated 23.06.2017, in file of even number, Board had issued a revised format of notice(s) under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Further, considering the situation that some of the stations have limited bandwidth, being VSAT stations and stations with limited capacity where bandwidth is in the process of being upgraded, it has been decided that till 31.03.2018, such stations, in accordance with target stipulated in Central Action Plan for financial year 2017-18, may undertake and complete only ten percent scrutiny cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act, notice shall be issued electronically and delivered upon the assessee in his 'E-Filing' account. While filing the response electronically in compliance with notice under section 142(1)(ii) of the Act, the concerned assessee shall verify it in the manner prescribed under Rule 14 of Income-tax Rules, 1962. 4.2 Use of digital signature by Assessing Officer: All departmental ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing has been concluded'. However, if required, in exceptional circumstances, the concerned Assessing Officer may enable further filing of submissions electronically under intimation to the Range Head in ITBA. 4.5 In assessment proceedings being carried out through the 'E-Proceeding' facility, a particular proceeding may take place manually in following situation(s): i. where manual books of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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