F. No.225/40/2021/ITA-11
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 26th March, 2021

To

All Principal Chief Commissioners of Income-tax/All Chief Commissioners of Income-tax

Madam/Sir,

Subject: Instructions regarding handling of Non-PAN cases flagged by the Directorate of Income-tax (Systems) as per point no.1(iii) of CBDT’s letter dated 04.03.2021 -reg.

1. Vide Point no. of CBDT’s letter dated 04.03.2021(copy enclosed), it was directed that `Potential cases’ including the Reports of Directorate of Income-tax (Investigation), Reports of Directorate of Intelligence and Criminal Investigation and cases of Non-Filer Management System (NMS) & other cases shall be flagged by the Directorate of Income-tax (Systems) as per risk profiling for consideration of issue of notice u/s 148 of the Income-tax Act,1961 (`Act’) as per provisions of the Act.

2. The cases flagged by the Directorate of Income-tax (Systems) as per Point No.1(iii) of CBDT’s letter dated 04.03.2021 also involve non-PAN cases, having only name and address of the assessees. These non-PAN cases have been pushed by Systems to respective Pr. CCIT/Pr. CIT based on address. Considering the time involved in allotting PAN in such non-PAN cases and other technical issues involved in generating notices through the system, the following instructions are being issued for handling of such non-PAN cases:

(a) As per the provisions of the Act, if the case is fit for issue of notice u/s 148 of the Act, such notice can be issued manually without DIN by invoking exceptional clause provided at Para No.3(iv) of CBDT’s Circular No.19/2019 dated 14.08.2019 (copy enclosed), after following the procedure prescribed in Para No.3 of the said Circular.

(b) Immediately after the issuance of notice u/s 148 of the Act, the Jurisdictional Assessing Officer (JAO) shall collect the basic parameters needed for allotment of PAN from assessee, reporting entities or any other sources. In all possible cases, where the basic parameters are gathered, the JAO shall take up the matter with Directorate of Income-tax (Systems) for allotment of PAN as per the instructions regarding allotment of PAN, issued by it from time to time.

(c) All such aforesaid manually issued communication shall be uploaded on the System at the earliest (with DIN, as far as possible).

3. This issues with the approval of Chairman, CBDT.

Enclosure: As above

(Ravinder Maini)
Director (ITA-II), CBDT

Copy to:

i. PS to FM/PS to MoS(F)

ii. PS to Revenue Secretary

iii. Chairman, CBDT & All Members. CBDT

iv. All Pr.DGsIT/DGsIT

v. All Joint Secretaries/CsIT, CBDT

vi. JCIT, Data-Base Cell for uploading on irsofficersonline website

(Ravinder Maini))
Director (ITA-H), CBDT

*********

F. 225/40/2021/ITA-11
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 4 March,2021   

To

All Pr. Chief-Commissioners of Income-tax/ Chief-Commissioners of Income-Tax

Madam/Sir.

Subject: Instructions regarding selection of cases for issue of notice u/s 148 of the Income-tax Act, 1961 – regarding.

1. The Central Board of Direct Taxes (Board), in exercise of its powers u/s 119 of the Income-tax Act,1961 (Act), with an objective of streamlining the process of selection of cases for issue of notices u/s 148 of the Act, hereby directs that the following categories of cases be considered as ‘potential cases’ for taking action u/s 148 of the Act by 31.03.2021 for the A.Y 2013-14 to A.Y 2017-18 by the Jurisdictional Assessing Officer (JAO):

i. Cases where there are Audit Objections (Revenue/Internal) which require action u/s 148 of the Act;

ii. Cases of information from any other Government Agency/Law Enforcement Agency which require action u/s 148 of the Act;

iii. Potential cases including:-

(a) Reports of Directorate of Income-tax(Investigation),

(b) Reports of Directorate of Intelligence & Criminal Investigation,

(c) Cases from Non-Filer Management System(NMS) & other cases

as flagged by the Directorate of Income-tax(Systems) as per risk profiling;

iv. Cases where information arising out of field survey action, requiring action u/s 148 of the Act.

v. Cases of information received from any Income-tax authority requiring action u/s 148 of
the Act with the approval of Chief Commissioner of Income Tax concerned.

2. No other category of cases, except the above, shall be considered for taking action u/s 148 of the Act by the JAO.

3. It is clarified that action u/s 148 of the Act shall be taken by the Assessing Officer in respect of the above categories of cases after forming a reasonable belief that income chargeable to tax has escaped assessment and ‘reasons to believe’ shall be recorded and required sanction as per section 151 of the Act shall be obtained before issuing notice u/s 148 of the Act.

4. These instructions shall not be applicable to the Central charges and International Taxation charges for which separate instructions are being issued.

5. Issues with the approval of the Chairman, CBDT.

-Sd-

(Rajarajeswari R.)
Under Secretary-ITA-II, CBDT

Copy to:

i. PS to FM/OSD to FM/PS to MoS (F)/OSD to MoS(F)

ii. PS to Secretary (Finance)/(Revenue)

iii. Chairman, CBDT & All Members, CBDT

iv. All Pr.DGsIT/DGsIT

v. All Joint Secretaries/CsIT, CBDT

vi. 0/o DGIT(Systems) with request to upload on the website:www.incometaxindia.gov.in

vii. JCIT, Data-Base Cell for uploading on irsofficersonline website

(RajarajeswAri K.)
Under Secretary-ITA.II, CBDT

*********

Circular No. 19/2019

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct ‘Taxes

New Delhi, dated the 14th of August, 2019

Subject: Generation/Allotment/Quoting of Document Identification Number in Notice /Order /Summons/ letter/ correspondence  issued by the Income-tax Department -reg.

With the launch of various e-governance initiatives, Income-tax Department is moving toward total computerization of its work. This has led to a significant improvement in delivery of services and has also brought greater transparency in the functioning of the tax-administration. Presently, almost all notices and orders are being generated electronically on the Income Tax Business Application (ITBA) platform. However, it has been brought to the notice of the Central Board of Direct Taxes (the Board) that there have been some instances in which the notice, order, summons, letter and any correspondence (hereinafter referred to as communication”) were found to have been issued manually, without maintaining a proper audit trail of such communication.

2. In order to prevent such instances and to maintain proper audit trail of all communication, the Board in exercise of power under section 119 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), has decided that no communication shall be issued by any income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 1st day of October, 2019 unless a computer-generated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication.

3. In exceptional circumstances such as, —

(i) when there are technical difficulties in generating/allotting/quoting the DIN and issuance of communication electronically; or

(ii) when communication regarding enquiry, verification etc. is required to be issued by an income-tax authority, who is outside the office, for discharging his official duties; or

(iii) when due to delay in PAN migration, PAN is lying with non-jurisdictional Assessing Officer; or

(iv) when PAN of assessee is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated; or

(v) When the functionality to issue communication is not available in the system,

the communication may be issued manually but only after recording reasons in writing in the tile and with prior written approval of the Chief Commissioner / Director General of income-tax. In cases where manual communication ‘is required to be issued due to delay in PAN migration. the proposal seeking approval for issuance of manual communication shall include the reason for delay in PAN migration. The communication issued under aforesaid circumstances shall state the fact that the communication is issued manually without a DIN and the date of obtaining of the written approval of the Chief Commissioner / Director General of Income-Tax for issue of manual communication in the following format-

.. This communication issues manually without a DIN on account of reason/reasons given in para 3(i)/3 (ii)/3(iii)/3(iv)/3(v) of the CBDT Circular No …dated ….. (strike off those which are not applicable) and with the approval of the Chief Commissioner / Director General of Income Tax vide number …. dated …. “

4. Any communication which is not in conformity with Para-2 and Para-3 above, shall be treated as invalid and shall be deemed to have never been issued.

5. The communication issued manually in the three situations specified in para 3- (i), (ii) or (iii) above shall have to be regularised within 15 working days of its issuance, by —

i. uploading the manual communication on the System.

ii. compulsorily generating the DIN on the System;

iii. communicating the DIN so generated to the assessee/any other person as per electronically generated pro-forma available on the System.

6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance.

7. Further, in all pending assessment proceedings, where notices were issued manually, prior to issuance of this Circular, the income-tax authorities shall identify such cases and shall upload the notices in these cases on the Systems by 31th October, 2019.

8. Hindi version to follow.

(Sarita Kumari)
Director (ITA.II), CBDT

(F.No. 225/95/2019-ITA.II)

Copy to:-

i. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)

ii. PS to Secretary (Revenue)

iii. Chairman, CBDT & All Members, CBDT

iv. All Pr.CCsIT/ Pr.DsGIT

v. All Joint Secretaries/CsIT, CBDT

vi. C&AG

vii. CIT (M&TP), Official Spokesperson of CBDT

viii. O/o Pr. DGIT(Systems) for uploading on official website

ix. Addl.CIT (Database Cell) for uploading on the departmental website

Download Section 148- Instructions on handling of Non-PAN cases flagged by DRI

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