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Instruction No. 1/2018 issued by the CBDT on 12th of February 2018

As per above dated instruction issued by the CBDT, Following procedure will be apply for conducting assessment proceedings through 'E-Proceeding's in scrutiny cases:-

Enquiry before assessment in electronic mode

  • Notice shall be issued electronically and delivered to the assessee in his 'E-Filing' account under section 142(1) (ii) by the assessing officer.
  • Assessee will file response electronically in compliance of notice under section 142(1) (ii).

Use of digital signature by Assessing Officer

  • Assessing officer shall use digital signature for issuing orders/communications /notices for E proceeding.

Time for compliance

  • Online response of E-proceeding can be submitted in office hours only.

Availability of facility for electronic submission of documents in time barring situation or where case has been finally heard by the Assessing Officer:

  • The facility for electronic submission of documents through 'E Proceeding' shall be automatically closed seven days before the time barring date.
  • In other situations, upon completion of proceedings, before passing the final order, concerned Assessing Officer, on his volition, shall close the e-submission facility after mentioning in electronic order sheet that 'hearing 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

Assessment proceeding may be done manually in the following situation arises during In the E Proceeding

  • Where manual books of accounts or original documents have to be examined
  • Where Assessing Officer invokes provisions of section 131 of the Act or a notice is issued for carrying out third party enquiries/investigations
  • Where examination of witness is required to be made by the concerned assessee or the Department
  • Where a show-cause notice contemplating any adverse view is issued by the Assessing Officer and assessee requests for personal hearing to explain the matter.

Maintenance of 'Record ' in 'E Proceeding' :

  • In E Proceeding document and notes sheet will be record electronic mode.


Published by

CA Rajkumar agrawal
(Tax Adviser)
Category Income Tax   Report

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