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Case Law Details

Case Name : FCI OEN Connectors Limited Vs DCIT (Kerala High Court)
Related Assessment Year : 2015-16
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FCI OEN Connectors Limited Vs DCIT (Kerala High Court)

e-proceeding facility that was introduced as part of the Government initiative towards e-Governance, in the Income Tax Department, was not made mandatory for proceedings initiated against assessees in Kochi city. Save for the assessees in the seven metro cities specified, of which Kochi is not one, for assessees located elsewhere in the country, the e-proceeding facility was made optional, and if the assessees chose not to opt for the electronic facility, the proceedings

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