Electronic Assessment proceedings in cases getting time barred on 31-12-2017: Instruction 8/2017 dated 29-09-2017
AO shall issue a communication to assesses having e filing accounts and also having their cases pending for scrutiny assessment by 8th October 2017
These Assessee to send his consent for E-assessment till 15-10-2017
Mannual Scrutiny to be kept at hold till 15-10-2017 or till the consent of these assesse, whichever is earlier
E-proceedings can be opted out subsequently under intimation to AO
Proceedings of assesses not having e filing accounts, assesses opting for manual scrutiny, search assessments, transfer pricing assessments, Cases before Range Head u/s 144A shall continue to be assessed manually.
Notices/communications/orders through e proceedings to be digitally signed by AO
Mannual issue of notice to Assessee shall be done only after providing reason to Range Head
Online response to AO can be made only till the conclusion of office hours of the day fixed for response
Response for electronic proceedings to be closed by seven days before time barring date i.e. 24-12-2017. An exception can be allowed with permission of Range Head only.
Manual production of response can be allowed in following cases
Where manual books or original documents have to be examined
Where summons are issued to assesse or for third party enquiries
Where examination of witness is required by assesse.
Where show cause notice is issued drawing any adverse inference and assesse requests personal appearance
In appeal proceedings documents shall be produced in two parts : Manual-Part A & Electronic-Part B