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TMI BlogInstructions to the AO’s for initiating proceedings u/s 147 of I.T. Act, 1961 in e-Verification casesX X X X Extracts X X X X X X X X Extracts X X X X ..... rification cases-reg. Kindly refer to the CBDT s Notification No. 137/2021/F. No. 370142/57/ 2021-TPL(Part-1) dated 13.12.2021 notifying the e-Verification Scheme, 2021 . 2. Vide afore mentioned Notification, the Central Government has notified the e-Verification Scheme, 2021 in accordance with the provisions of Section 135A of the Income-tax Act, 1961 . Accordingly, High 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advised to invoke provisions of section 147 of the Act and issue Notice u/s148 of the Act accordingly in such e-Verification cases. To initiate proceedings u/s 147 of the Act, the path is as under:- Insight Portal Verification Module e-Verification (Taxpayer) High Risk - e-Verification Scheme Under Verification count. 8. Quick Reference Guide for 'High Risk e-Verification Scheme' Cases is available on Insight Portal for the assistance of the Users. This issues with the prior approvable of the DGIT(Systems), New Delhi Yours faithfully Sd (Sanjay Joseph) CIT(e-Verification) Directorate of Systems, New Delhi. Quick Reference Guide for 'High Risk e-Verification Scheme' Cases (March - 24) 1. Overview Under e-Verification scheme, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiate 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 Details screen To view Verification issues. View third party Information by clicking View provided for each issue. e-Proceedings t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n next screen (Summary Screen), user can apply filter of Case Type and Financial Year to view the summary of cases assigned to him for the selected case type. The user can also filter the case summary by jurisdiction and can navigate to the other jurisdictions available under him. Upon selecting a jurisdiction from the drop-down, the counts will be refreshed as per the selection. Also, user can view the counts for Self or Cumulative (i.e., consolidated count of self and for the jurisdictions under him). User needs to click on Count 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 case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the portal refer section 3.2.8 Viewing PVR submitted by prescribed authority. Other information under the tab e.g. source , verification status may be ignored. 3.2.6 Case Activity Initiate Proceedings u/s 148 The dropdown provides the user with generic technical functionality to initiate proceedings for High-Risk - e-Verification Scheme cases related to issuance of notice u/s 148 of the Income Tax Act,1961. The user may use this functionality for initiating proceedings related to issuance of notice u/s 148. The Subsequent proceedings/ activities can be performed on the ITBA portal in the usual manner. Step 1: ITD user needs to click on Initiate Proceedings u/s 148/ 148A from the Select Activity option available under the case detail sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neral 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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