List of Income Tax buildings with limited bandwidth where e–Proceeding not mandatory in FY 2019-20
CBDT Circular 27/2019 specified exceptional cases, where for the assessments to be framed during the financial year 2019-20, ‘e–Proceeding’ shall not be mandatory.
One of the above exception was in all cases at stations connected through the VSAT or with limited capacity of bandwidth.
Now Directorate of Income Tax (Systems) has specified list of the Thirteen (13) Income Tax buildings which have limited bandwidth. Eight (8) sites of Income Tax buildings on VSAT and five (5) other sites where the bandwidth is low i.e. total of 13 sites.
List of said 13 Income Tax Buildings are as under:
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
