Issue of Income tax notices u/s 142(1)(ii) & (iii) in revised format-CBDT Instruction

Revised format of Income tax notices u/s 142(1)(ii) & (iii)

The Directorate of Income Tax (Systems) has issued a Departmental Order on the subject of issue of notices under section 142(1)(ii) & (iii) of Income tax Act 1961 in revised format.

The concept of electronic assessment proceeding was introduced last year and its scope was gradually enlarged. The e-assessment proceeding is now facilitated through e-filing portal. The CBDT Instruction No. 01/2018, dated 12-02-2018 has mandated that except for search related assessments and exceptional circumstance mentioned therein all other pending scrutiny assessment cases shall be conducted only through the ‘E-Proceedings’ functionality in ITBA/E- filing.

To facilitate conduct of e-assessment proceedings, the CBDT vide F. No. 225/157/2017/ITA-II dated 23-06-2017 had issued revised  format of notices  under  section 143(2) of the Act so that the language of notices are in accordance with requirement of electronic proceedings and the same have already been provided in the system. 

However, notice u/s 142(1) was not amended in conformity with e-assessment procedures and old format has been continued. To correct this inconsistency, the format of notice u/s 142(1)(ii)&(iii) has been revised.

The revised format now incorporates the same language as in the 143(2) notice to facilitate the taxpayer to submit the documents and respond electronically and the requirement to visit the office has been removed. This has also been implemented in ITBA system. The all Assessing Officers are required to use this format for the cases in e-assessment proceedings.

It has been further clarified that in case where notice u/s 142(1) (i) & (ii) have already issued in old format, an SMS/Email is being sent to all such assessees intimating them to furnish the said information electronically through their account in e-filing website. Therefore any compliance of the assessee through his e-filing account in response to the notice issued in old format should be considered as valid.

Download Revised format of Income tax notices u/s 142(1)(ii) & (iii) Click Here >>