Applicability of e-assessment for scrutiny cases u/s 143(2)
This query is : Resolved
CA NM JAIN
(Querist)
15 July 2016
CBDT has issued communication dt.11.7.16 regarding 3 new revised formats for scrutiny (hearing) notices u/s 143(2) of IT Act' 61 clearly stipulating whether inquiry is i) limited ii) complete or iii) manual. Further, e-assessment (paperless and without personal appearance) will be allowed under pilot project in Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata and Mumbai.
MY query is whether e-assessment scheme will be applicable only since the date of notification i.e. 11.7.16 or even for existing scrutiny cases already under process.
CA NM Jain (Member-CAC)
MY query is whether e-assessment scheme will be applicable only since the date of notification i.e. 11.7.16 or even for existing scrutiny cases already under process.
CA NM Jain (Member-CAC)
15 July 2016
It will not be applicable for the scrutiny in progress but will be applicable for the pending scrutiny
CA NM JAIN
(Querist)
15 July 2016
Thanks CA Amrita for your valuable opinion.
However, I wish to be clarified- by pending scrutiny cases do you mean to the cases for which scrutiny notices have not been issued as yet. It follows that post to 11.7.16 new cases taken up for scrutiny will be in the ambit of e-assessment scheme.
However, I wish to be clarified- by pending scrutiny cases do you mean to the cases for which scrutiny notices have not been issued as yet. It follows that post to 11.7.16 new cases taken up for scrutiny will be in the ambit of e-assessment scheme.
15 July 2016
Yes, I mean the cases for which scrutiny notices have not been issued yet. However, since e-assessment is done as pilot project for the present, the assesse is generally given as option whether he wants the e-assessment to be done or want to go for regular assessment.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Late Filing Fee Waiver for Q1 Form 144 (Earlier 27Q) – Transition to Income-tax Act, 2025
- GST input credit on commercial property
- GSTR-9C filing
- Import Order Cancelled.
- TDS on Dashcam rent and allied services
- Working on Gold wastage during Melting of old gold jewellery
- Applicability of tax on invoice
- Section 269ST applicability for capital introduced by partner to his partnership firm
- How do you manage client document collection and follow-ups in your CA/CS practice?
- Gift to nri relatives residing in usa
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
