List of Income Tax buildings with limited bandwidth where e–Proceeding not mandatory in FY 2019-20

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:

• In absence of mala fide intention bank should not be treated as assessee in default
• Whether bank account was fraudulently open in the name of assessee is question of fact
• SBI Concurrent Auditor Empanelment of Chartered Accountant Firms 2024-25. Last date 18.05.2024
• Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants
• Trade Tax refund withheld beyond stipulated period & adjusted from demand unjustified – SC