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E assessment

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ABHISHEK JAISWAL

34 Points Posted on 14 September 2019

in view of recent e assessment related gazzete, kindly confirm whether it will be effective for the pending CASS cases pending as on date? mean to say whether these cases too will be assessed by new assessment unit.
or it will be applicable to new CASS cycle?
it will be effective for which AY

Replies (3)

Kapadia Pravin

17264 Points Posted on 14 September 2019

E assessment system is not applicable to old cases.

It will apply to new cases under CASS now onwards.

ABHISHEK JAISWAL

34 Points Posted on 14 September 2019

(1)u mean very new cycle I.e. related to AY 2018-19 ?
or (2) it will be applied to new cases under Cass related to AY 2019 -20. I.e FY 2018-19?
As per my knowledge, this new e assement has been introduced vide finance Act, 2018. Hence it should be applied to the cases of FY 2018-19( AY 2019-20)
if not, mean to say if it is applied to AY 2018-19- it means it is retrospective modification of 143.

kindly clear this...

Kapadia Pravin

17264 Points Posted on 14 September 2019

No sir it's not that way.

It was announced that Government intends to move towards e-proceeding (faceless) very soon.

Now CPC system is ready and so it's implementation now.

So all notices correspondence etc (for whichever AY ) which will be issued now will be through mails and each document will bear DIN that is document identification number