Circular No. 23/2019 — E-assessment scheme 2019
Date: 2019-09-06 Status: ACTIVE Category: Appeals & Dispute Resolution Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Introduces e-assessment scheme for paperless, faceless assessment proceedings.
Key Directions
- Assessment to be conducted electronically through NeAC.
- No physical appearance of assessee before AO.
- All submissions through the e-filing portal.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 143(3A) | 271 | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars