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
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