| COURT: | Madras High Court |
| CORAM: | C Saravanan J |
| SECTION(S): | 143(3) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Assessment, E-Assessment |
| COUNSEL: | G. Baskar |
| DATE: | February 4, 2020 (Date of pronouncement) |
| DATE: | February 19, 2020 (Date of publication) |
| AY: | 2017-18 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 143(3): While E-Assessment without human interaction is laudable, such proceedings can lead to erroneous assessment if officers are not able to understand the transactions and accounts of an assessee without a personal hearing. Assessment proceeding under the changed scenario would require proper determination of facts by proper exchange and flow of correspondence between the assessee and the AO. The AO should at least call for an explanation in writing before proceeding to conclude that the amount collected by the assessee was unusual. Also, since the assessment proceedings no longer involve human interaction and is based on records alone, the assessment proceeding should have commenced much earlier so that before passing assessment order, the AO could have come to a definite conclusion on facts after fully understanding the nature of business of the assessee. | |
The Government of India has introduced E-Governance for conduct of assessment proceedings electronically. It is a laudable steps taken by the Income Tax Department to pave way for an objective assessment without human interaction. At the same time, such proceedings can lead to erroneous assessment if officers are not able to understand the transactions and statement of accounts of an assessee without a personal hearing. The respondent should have to be therefore at least called for an explanation in writing before proceeding to conclude that the amount collected by the petitioner was unusual
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