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.
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.
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.
CAclubindia
