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:
- Information in loose papers not corroborated with assessee, can’t be said to belong to assessee
- Setting aside remand order of CIT(A) without interfering with direction to delete addition, did not revive AO’s order
- Whether Arbitral Tribunal can grant a prohibited claim in a contract – Larger Bench to decide
- Court can examine contractual employee termination on sole ground of ineligibility
- Upon deceased acquiring family, as specified earlier GPF nomination became invalid – SC
