Applicability of e-assessment for scrutiny cases u/s 143(2)
This query is : Resolved
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
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
- Taxable or Tax exempt
- CAPITAL GAIN BASE ON NOTIFICATION
- Form 140 tds
- TDS Deducted AY-2013-14 Not Reflected in 26as
- ADVANCE PAYMENT OF ADVOCATE
- NRI starting business in India
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Demand Outstanding AY 2013-14 TDS Deducted not shown in 26as
- Query – TDS on purchase of land from NRI under Income-tax Act, 2025
- GST not cancelled by tenant
- Condonation . E-Verification of last year return .
- Eway bill generation from place other than registeted
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
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
