Income Tax Investigation Wing and Central charges to resume sending notices to assessees electronically 

F. No. 414/ 29 /2020 -IT (lnv. I)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
********

Room No. 269, North Block,
New Delhi, the 11th August, 2020.

To
All the Directors General of Income Tax (lnv.) and
Chief Commissioners of Income Tax (Central)

Subject: Communication from Investigation Directorates and Central Charges with the assessees -reg-

Ref: F. No. 380/1/2020-IT(B) dated 08-05-2020 on the subject Central ActionPlan for the first quarter (April 2020-June 2020) of the F. Y. 2020-21

Respected Sir(s) / Madam(s)

Kind reference is invited to the above.

2. In this regard, I am directed to state that the as per the above referred letter it was mentioned that no communication is to be made with the assessee having adverse effect on him/her during the period till fresh guidelines are issued by the Board. The issue with regard to making communication with the assessee by the officers of Investigation and Central charges of the Income Tax Department has been considered. Accordingly, it is to state that henceforth such communications may be made by the officers of Investigation and Central charges of the income Tax Department. This would be applicable for proceedings under the Income Tax Act, 1961; Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and on of Benami Property Transactions Act , 1988.

3. However, in view the hardships being faced by the taxpayers in coping with the challenges posed by COVlD 19 pandemic, it is important that the concerned officers of the Income Tax Department recognize the same and are sensitive to it. Therefore, as far as possible, the communications should be made electronically and social distancing norms should be followed, without diluting the significance of the proceedings.

4. This issues with the approval of Chairman, CBDT and Member (lnv), CBDT.

Yours faithfully,

(Bhogendra Prasad)
Under Secretary (Inv.I)

Download CBDT Instruction Click Here >>

• AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
• Shareholders can’t be taxed for income from properties owned by the company – HC
• Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
• ITAT ought to remanded whole matter of bogus purchases instead of profit determination
• Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A