CBDT: Mandates ‘E-Proceeding’ for ‘all’ assessments during 2018-19, carves-out 7 exceptions

CBDT mandates conducting assessments electronically through the ‘E-Proceedings’ facility in all cases requiring framing of assessment u/s. 143(3) during the year 2018-19; However, carves-out 7 exceptions, where ‘E-Proceeding’ shall not be mandatory; Also lists down 4 situations where personal hearing/ attendance may take place, despite assessment proceedings being carried out through the ‘E-Proceedi