Government of India
Ministry of Finance
Department of Revenue (CBDT)
New Delhi, the 26th of September, 2019
Subject: Conduct of assessment proceedings through 'E-Proceeding' facility during financial year 2019-20-regd.
The Central Board of Direct Taxes ('Board'), in exercise of its powers under section 119 of the Income-tax Act,1961 ('Act') and in accordance with provision of section 2(23C) of the Act, hereby directs as under:
(i) In all cases (other than the cases covered under the Ie-Assessment scheme, 2019' notified by the Board), where assessment is to be framed under section 143(3) of the Act during the financial year 2019-20, it is hereby directed that such assessment proceedings shall be conducted electronically subject to exceptiops in para below. Consequently, assessees are required to produce/ cause to produce their response/evidence to any notice/ communication/ show-cause issued by the Assessing Officer electronically (unless specified otherwise) through their 'E-filing' account on the 'E-filing' portal. For smooth conduct of assessment proceedings through 'E-Proceeding', it is further directed that requisition of information in cases under ' E-Proceeding' should be sought after a careful scrutiny of case records.
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Source : https://www.incometaxindia.gov.in/communications/circular/circular_27_2019.pdf