Commissioners Reviewed Budget Requests From Department Heads: Fill & Download for Free

Check and balance is a governing principle put in place to avoid arbitrary use of power and shares power among certain institutions to regulate each other and facilitate due process. It is a very important principle in any representative democracy, and Nigeria is not an exception. It is important to note that application of the principle is limited to the relationship among the arms of government, but also among the levels of government, particularly in a federal state.To ensure this, the country defines the functions of each arm of government. Check and balance may be near impossible if those functions are exclusive to each of the institution, but instead there are instances of overlapping functions which make it very difficult, if not impossible, for the organs to act exclusively or with absolute independence irrespective of the consequences.Below are some of those overlapping roles which make impossible and feature the principles, according to Nigeria’s Fourth (1999) constitution.The president makes several appointments including his cabinet, every major appointment must first be confirmed by the senate. Such include ministers, ambassadors, high commissioners, the central bank governor, heads of certain agencies.Though, the executive prepares the budget, appropriation bill must be presented to legislature which scrutinizes it and invite ministers and heads of department for budget defenceman. This allows the legislature to be clear about the bill, make necessary adjustments (if need be) before passing and transmitting it to the president for assent. The same goes for supplementary budgets and loan requests.The President is the commander- in-chief and invariably, the chief security officer of the nation. He controls the security institutions. But he cannot unilaterally declare war or a state of emergency, he must receive approval from the legislature.Having adopted presidentialism, the president enjoys fixed and security of tenure. However, the legislature has power to impeach him particularly on the ground of incapability to govern or gross misconduct which amounts to ‘impeachable’ offences.The legislature can invite any state officials for accountability.Legislation involves not only the legislature. The process can start with either the executive or the legislature (mostly), but chiefly involves the legislature. But after the passage in the National Assembly, it will be transmitted to the President for assent before law. The President can veto or reject the bill, though the legislature can ‘override’ (the instrument is rarely used).The judiciary possesses the power of judicial reviews which allows it to invalidate any action or decision of the other arms found inconsistent with the law.The President (executive) appoints judges (judiciary), but such must be according to the recommendations of the National Judicial Council (The highest body of the judiciary) and the appointment must be confirmed by the senate.The President can remove judges, but based on the recommendations of the National Judicial Council and 2/3 vote of the senate.In term of inter-governmental relations, the federal and the state governments balance each other. For examples, despite the power of the state to create local governments, the federal government often tries to avoid proliferation of the council. There are certain laws, amendments and policies intended by the federal government but which must be approved by the states, and at times, local governments. Another important instance were issues of Excess Crude Account and the Sovereign Wealth Funds during Jonathan's administration when the state governors prevailed over the federal government.Having given these instances, and in tandem with the introduction, the principle limits arbitrary use of powers and dictatorship. It, in a way, facilitates good relationship among organs and levels of government, because sour relationship may lead to shut down or deadlocks.Check and balance fosters accountability among the state officials, particularly the executive, as the legislature can summon them any time. It minimizes hasty decisions and laws, since the principle emphasizes several, thorough, transparent and impersonal processes.Check and balance enhances constitutionalism in the country. Again, it affords and empowers each arm of government to act within its jurisdiction and usurpation.

Here is a fairly long list of reasons that came across my Facebook feed a few days ago, posted by Andrew Aulenback (who I don't know). The original post is here and appears to be public. I have reformatted slightly.I have been asked recently by some of my Conservative-Party-Loyal friends why I would ever support someone other than Stephen Harper as Prime Minister. "What has he done that every other politician hasn't?" I am asked. Well, in the interest of keeping my promise, here is a short list. I apologize for the obviously partisan [well, not party-loyal to any party, but the focused on what Stephen Harper has done to dissuade me from his consideration] nature of the post:Stephen Harper Found in Contempt of ParliamentFor refusing to disclose information on the costing of programs to Parliament, which Parliament was entitled to receive, the Harper government became the first in Canadian history to be found in contempt of Parliament. This alone is a big deal. Even the Speaker of the House found it indefensible.Against Court Order, Refusal to Share Budget InfoEven though it lost a court case and was ordered to comply, the Harper government nevertheless still refused to share 170 times reasons and impacts for cuts with Canada's independent budget watchdog, mocking Parliament's right to control the public purse.Conservative Cabinet Staffers Granted Immunity from TestimonyA PMO edict absolved, or claimed to absolve, political staffers from ever having to testify before parliamentary committees.Conservatives Falsify Reports and DocumentsAmong documents deliberately altered in the writing or the quoting by the government: CIDA document by Bev Oda's office on Kairos; the Senate Committee Report on the Duffy affair; a report by former auditor general Sheila Fraser on financial management.Repeated Duplicity in Afghan Detainees ControversyAmong the abuses: Parliament was misled and denied documents. An inquiry was shut down. CPC MPs attempted to discredit diplomat Richard Colvin whose testimony diverted from the government's line of denial.Repeated Duplicity on Costing of F-35 Fighter JetsAn auditor general's report revealed serial deceptive practices used by the Conservatives in misleading both the public and especially Parliament on the projected cost of the fighter jets. Additionally, after the government agreed to review the purchase, perhaps even open it up to competitive bidding, the committee chosen by the Harper Government reported (18 months later) that the review will recommend buying the same plane, on the same terms — without competition.CPC Minister Lies, Blames Statistics Canada for Killing Long Form CensusUnder fire for Conservatives killing the long form census, Industry Minister Tony Clement falsely stated that StatsCan backed the idea and assured the voluntary substitute would yield valid statistical data. Neither was true, outraged StatsCan sources confirmed, such that the head of StatsCan publicly refuted the lies about his statements and support, stepping down in protest as well.Conservative MP Lies to Parliament, Later Admits He Lied to ParliamentAs opposition members claimed the Harper government was out to rig election rules in its favour, Conservative MP Brad Butt rose in the House of Commons to say why the bill was needed -- all the voter fraud he had personally witnessed in Nova Scotia. Weeks later he rose again to say his statements had been entirely false. Delivering his strained apology, he failed to explain why he lied in the first place.Conservative House Leader Admits to Mockery of Question PeriodCriticized far and wide for farcical answers in question period, Paul Calandra, parliamentary secretary to Harper, made a tearful apology for abuse of the democratic process, in this case for having pretended to repeatedly hear "Iraq" as "Israel." He continued to fail to answer questions by instead giving spurious and "comedic" answers, however, as time went on.Harper Maligns the Supreme Court Chief JusticeThe Prime Minister took the unprecedented step of alleging inappropriate conduct by Chief Justice Beverley McLachlin. Facts undermined the credibility of the PM's position.Conservatives Engage in Abuse of Process with Omnibus BillsHarper's party pushed legislation through Parliament via omnibus bills, the scale of which Parliament had never seen. Such bills are widely condemned as an abuse of the democratic process, because they blend and bury so many controversial laws within one dense package. Harper himself once railed against them, and his born again love for them made his own MPs queasy. Referencing such bills, former auditor general Sheila Fraser said that "Parliament has become so undermined that it is almost unable to do the job that people expect of it."Harperites Deliberately Sabotage, Stymie Committee SystemConservatives used tactics such as barring witnesses, closure, time limitations, and in camera sessions to an extent rarely, if ever, witnessed in Canada. In their early days in power, top Conservatives prepared a handbook instructing committee chairpersons how to obstruct proceedings.Harper's Own CPC MPs Protest MuzzlingIn a caucus known for his tight discipline, in 2014 some members finally rose up to contest being censored at question period by the Prime Minister's Office. Former Conservative backbencher Brent Rathgeber turned independent and published a book, Irresponsible Government, decrying anti-democratic practices.Conservative Bill Back-Dates Bill To Before Bill Was Enacted to Protect Mounties from Potential Criminal Charges Against Access To Information ViolationTo protect the RCMP's acceding to demands from the PMO to illegally destroy records early, the government made an old bill come retroactively into force before it had actually been passed by Parliament.Harper Minister Caught in Advertising Scam with Public FundsThe Globe and Mail revealed that Harper's chosen Minister for Democratic Reform Pierre Poilievre commissioned a team of public servants for overtime work on a Sunday to film him glad-handing constituents. The vanity video on the taxpayer dime was to promote the government's benefits for families.Access to Information System ImpededMany new roadblocks have been put up by the Harper Conservatives. Former Information Commissioner Robert Marleau concluded that having obtained absolute power, the prime minister "has absolutely abused that power to the maximum."The Silencing of the Public ServiceThe PMO took an unprecedented step in instituting a system wherein the bureaucracy has all its communications vetted by the political nerve centre. The policy contribution role of the public service is significantly reduced. Complaints from insiders allege that the Privy Council office has become increasingly politicized. In particular, science and scientists have been controlled and impeded in their communications, especially but not exclusively in preventing information on climate change.Loyalty Oaths Imposed on Public ServantsArchivists and librarians were made to swear strict oaths of allegiance and were hit with restrictions on freedom of speech that editorialists of the right and left described as chilling, as they are not being applied to the crown or the nation, but to the party and politicians in power, and are expected to apply 24 hours a day, seven days a week.Harper Government Sued by Justice Department WhistleblowerTime and again the Harper government propose bills that end up being shot down by the courts, prompting critics to say such legislation is more about making political statements than lasting policy. The wasted efforts bothered senior justice department lawyer Edgar Schmidt so much he finally sued the government for breaking the law by inadequately evaluating whether proposed bills violate the Charter of Rights and Freedoms. He was promptly suspended without pay.Conservatives Block Accreditation for Opposition MPsIn another example of partisanship taken to new heights, the PMO blocked opposition members from being accredited for international environment conferences and from visiting military bases.Clampdown on Freedom of Speech of Diplomatic CorpsOttawa's diplomats must get all communications approved from Conservative political operatives. Under Harper, the country's ambassadors are hardly heard from any more. In a recent speech, former United Nations ambassador Stephen Lewis said our political culture under the Conservatives has descended into "a nadir of indignity."Marine Science Libraries DecimatedThe Harper government's downsizing of federal libraries included sudden closing of seven world famous Department of Fisheries and Oceans archives. A leaked memo revealed the destruction and consolidation would save less than half a million dollars. Scientist patrons of the libraries, who witnessed chaotic chucking of rare literature, called it a "book burning" with no logical purpose other than to restrict environmental information. The Harper government claimed vital works would be digitally preserved, but never provided a plan or cost for doing so, nor any proof it had happened. No scientists interviewed by The Tyee believed digitizing would or could replace what was lost.Harper Government Denies Khadr Basic RightsDefying court rulings, the Conservative government refused to accord Omar Khadr basic rights such as access to media. Editorialists of right and left persuasion described the move as unbefitting a democratic government.Illegitimate Prorogation of Parliament, TwiceProrogations are a legitimate procedure that can be abused depending on motivations. The Harper government provoked 60 protests across Canada and beyond its borders in 2010 after shutting the legislature's doors to escape condemnation on the Afghan detainees' file. It was the second prorogation in a year's period.Undue Interference with Independent AgenciesCommand and control system was extended to meddling in bodies like National Energy Board and CRTC whose arms-length autonomy is significantly reduced. A special target was the Parliamentary Budget Office, which was hit with condemnations and budget cuts for its critical reports.Billions Borrowed without Parliament's PermissionThe auditor general sounded alarms about the "prodigious" growth and size of federal borrowing. Those billions in "non-budgetary" spending used to get Parliament's oversight, but no more. The finance minister can borrow what he wants without Parliament's permission. Why? A loophole buried in a 2007 Harper omnibus bill.Lapdogs Appointed as WatchdogsThe most controversial was the case of former Integrity Commissioner Christiane Ouimet. Her office reviewed more than 200 whistleblowing cases. Disciplinary action followed on none of them. Ouimet's own angry staffers blew the whistle on their boss. The auditor general foundOuimet intimidated her employees, took "retaliatory action" against them and may have breached their privacy, all part of the Harper appointee's "gross mismanagement." Ouimet was paid more than $500,000 to leave her post.The 'Harper Government' Labelling DeceptionPublic servants were told to use "Harper Government" instead of "Government of Canada" in publicity releases. The Conservatives denied it was happening -- until internal memos revealed by the Canadian Press revealed the denial to be without basis.Conservatives Place Party Logos on Government of Canada ChequesOnce "caught red-handed," they backed off. The federal ethics commissioner, adopting the exasperated tone of an adult lecturing a child, noted: "Public spending announcements are government activities, not partisan political activities, and it is not appropriate to brand them with partisan or personal identifiers."Record Amounts of Partisan Political Advertising, on the Public PurseSeveral media reports told how the Conservatives used taxpayer money for partisan political advertising in record quantity, costing the public treasury $750 million since Harper became PM. In one instance, the Tories spent lavishly on ads for the promotion of a jobs grant program that had yet to be made public or presented to parliament or the provinces. Even more nakedly partisan, a mailed blast, charged to the taxpayers, targeting Justin Trudeau.Government Muzzles Science CommunityTop scientists came under such heavy monitoring by the Conservatives that they staged "Death of Evidence" protests for being denied freedom of speech. The Conservatives sent out chaperones or "media minders" to track Environment Canada scientists and report on them. Continued and repeated silencing of scientists and scientific dialogue continues.Like Never Before, Limits Placed on Media AccessJournalists have been hard-pressed to recall another time when controls put on them were so tight. At the Conservatives' 2013 Calgary convention, reporters wrote of being harassed and penned in at every turn by the PMO's command and control system. In his book Killing The Messenger, journalist Mark Bourrie charts the many examples of new limits on freedom of speech introduced in the Harper era.Harper's Team Tries to Ban Journalist for Asking QuestionVeteran TV cameraman Dave Ellis covered a Harper speech about oil to a business audience. Though media had been instructed no questions allowed, Ellis posed one about charges laid against a Conservative MP. The PMO tried to punish Ellis and his network by kicking him off covering Harper's trip to Malaysia. After media hue and cry, Harper backed down and Ellis went.Suppression of ResearchIn the gun registration debate, incriminating research and documents such as a Firearms Report were deliberately withheld from the public. While ramping up their prison building, Conservatives suppressed related research and studies contradicting their political priorities.Protesters Put under Blanket SurveillanceAccording to a leaked memo, as part of its command and control approach, the Conservatives have approved a system wherein all advocates, protesters and demonstrations can be monitored by authorities. The Government Operations Centre has requested federal departments to assist it in compiling a comprehensive inventory of protesters. Security specialists have called it a breach of Canadians' Charter of Rights. Conservatives have moved to give CSIS even more powers than the spy agency wants.Rights and Democracy, Other Groups, DismantledIn a show of brute force, the Montreal-based group Rights and Democracy was pole-axed for its alleged political leanings and eventually disbanded. Organizations like the church group Kairoswere de-budgeted or dismantled for political leanings. Nuclear Safety Commission head Linda Keen was dumped. Among the complaints cited by the PM was that in her distant past, she had some Liberal ties.Harper Government Spied on Aboriginal Critic, 'Retaliated'Aboriginal child welfare advocate Cindy Blackstock was spied on by the Harper government, and when she arrived for a meeting with other First Nations leaders at the Ministry of Aboriginal Affairs only she was barred entry. Finding Blackstock had been "retaliated" against by a ministry official, the Canadian Human Rights Tribunal awarded her $20,000 for pain and suffering.Revenue Canada Targeted to Attack CharitiesNot all charities, just the ones that don't seem adequately aligned with the Harper brand. Enough to include many environmental, aid, human rights and free speech charities that banded together to push back against what looks like a politically motivated witch hunt. When an investigation into whether there was PMO coercion became possible, Revenue Canada instructed all staff to destroy all text message records, against standard procedures.Conservatives Use Unheard of Tactic to Force through Anti-Union BillConservative senators went to the unprecedented extent of overruling their own Speaker. What could be so important to break Senate rules? A bill pushed by Harper that is almost certainly unconstitutional for its privacy invading measures forced onto unions, unlike other groups. Latest in a steady stream of Conservative attacks on organized labour in Canada.Harper Smears Liberal Sikh MP, Insinuating Tie to TerrorismWhen Liberals opposed a 2007 Conservative plan to extend anti-terror legislation, Stephen Harper singled out Grit MP Navdeep Bains, seeming to suggest that Bains' party was motivated by a desire to protect Bains' father-in-law, Darshan Singh Saini. A recent news story had claimed Singh Saini was on a list of witnesses sought by the RCMP for its Air India investigation, but provided no proof he was involved. In the House, Liberals erupted with outrage and Bains asked, in vain, that Harper apologize.Veterans' Advocates SmearedMedical files of Sean Bruyea, a strong advocate for veterans' rights, were leaked in a case that privacy commissioner Jennifer Stoddart described as "alarming." Veterans Affairs Canada ombudsman Pat Stogran was dumped after criticizing the government.Conservative Convicted on Robocalls ScamTory operative Michael Sona was given jail time for his role in the robocalls scam. The judge indicated more than one person was likely involved. In another court judgment in a case brought by the Council of Canadians, the ruling said the robocalls operation was widespread, not just limited to the Guelph riding. Donald Segretti who did dirty tricks for the Nixon White House told a Canadian reporter his skullduggery didn't go so low as to run schemes sending voters to the wrong polling stations.Harper's Ex-Parliamentary Secretary Jailed for Breaking Election LawDean Del Maestro was one of Harper's favourites. As his parliamentary secretary, the PM frequently used him as an attack dog to allege misdeeds by opposition members. Del Maestro was given a jail sentence in June for his own election spending violations, which is to say, cheating.'Reprehensible' Dirty Tricks Campaign against Irwin CotlerConservative Commons Speaker Andrew Scheer ruled his party's own tactics in running a surreptitious misinformation campaign in the riding of the highly respected MP were "reprehensible."Election Violations Prompt Resignation of Cabinet MemberPeter Penashue, another Harper Conservative was compelled to step down over election spending violations.Harper's Office Deploys Interns for Dirty TricksIn one instance that brought on allegations of Nixonian tactics, junior PMO staffers in the guise of normal citizens were sent out to disrupt a Justin Trudeau speech.Citizens Ejected from Conservative RalliesTory operatives hauled out citizens from a Harper rally in the 2011 campaign because they had marginal ties to other parties. A spokesperson for the PM was compelled to apologize. Problem fixed this time around: Only fully vetted Harper supporters will be allowed, by invite only, to attend the PM's campaign stops. If they have a ticket.Conservatives Make Campaign Event Attendees Sign Gag OrderNot only have Harper's campaign handlers made his campaign events by invite only, they are forcing anyone let in to sign an agreement not to transmit any description of the event or any images from it.Conservatives Unfix Their Own Fixed Date Election LawIn 2008, Harper pulled the plug on his own government, violating his own new law, which stipulated elections every four years.Guilty Plea on In and Out AffairThe Conservative Party and its fundraising arm pled guilty to some Elections Act charges stemming from their exceeding spending limits in the 2006 campaign. The investigation cost taxpayers over $2 million.CPC Elections Bill Strips Power from Elections CanadaThe Fair Elections Act also makes it harder for Canadians to vote as more ID is required. Nationwide protests in which more than 400 academics took part forced Pierre Poilievre to withdraw some measures in the bill because of their alleged anti-democratic bent.Harper Minister Smears Head of Elections CanadaIn a bid to impugn his integrity, Democratic Reform Minister Pierre Poilievre accused the Elections Canada CEO Marc Mayrand of being a power monger and wearing a team jersey.Copyright Grab for Attack AdsCTV News found out Conservatives aimed to rewrite copyright law to let political parties grab any media content and use it for free in their ads. The impact, warned CTV's Don Martin, "will be to cast a chill on every broadcast appearance" by MPs, commentators and reporters, who "must now be aware their views could end up featured in a political attack ad." By asserting "unlimited access to the airwaves for propaganda purposes," Martin said, the Harper government "could be seen as flirting with fascism."Conservatives Use Terrorists' Propaganda in Attack Ad Immediately After Making That IllegalHarper's party created a political ad incorporating music and horrifying images of doomed captives pulled straight from the Islamic State's own promotional video. The target: Justin Trudeau, whose views on the risks and rewards of bombing ISIS differ from Harper's. This immediately after making it illegal to spread terrorists' propaganda even incidentally or accidentally.Canada Is The Only UN Member To Reject Landmark Indigenous Rights DocumentCPC aboriginal affairs deputy minister Colleen Swords represented Ottawa at the United Nations assembly in New York, where Canada was the only nation to object to a non-legally binding UN outcome document which promotes indigenous peoples' legal and political standing and participation in their various home countries. This after UN Special Rapporteur on the Rights of Indigenous Peoples found in the UN's 2014 report that Canada's relationship as a nation with its indigenous peoples continues to be an antagonistic rather than cooperative one.Prime Minister's Office Charged in Court By Information CommissionerCanadian Press submitted Access to Information request identified 28 pages of documents available, according to the Privy Council Office, but the PMO refused to allow access to 27 of the 28 pages, despite being legally obliged. The case has gone to federal court.Conservative Party's Lawyers Declare No Responsibility Between Government And Combat VeteransIn response to a lawsuit by Canadian combat veterans over the new Veterns Charter, wherein the veterans stated "The social covenant is this promise that our country, Canada, has promised service people they will be protected when they get maimed and their families will be looked after if they are killed," the federal government responded that "At no time in Canada's history has any alleged 'social contract' or 'social covenant' having the attributes pleaded by the plaintiffs been given effect in any statute, regulation or as a constitutional principle written or unwritten." That the government has no obligation to care for wounded combat veterans. The lawsuit has been put on pause during the election, and will resume afterward.Department of Foreign Affairs Instructed To Meet Quota Of TerrorThe Prime Minister's Office instructed the Department of Foreign Affairs in April of 2015, with an election looming, to ensure a minimum of three Terrorism Warning media releases each week. The bureaucrats of the Department declined to meet the "odd" demand for a quota.--These are a number of things which help Stephen Harper and, through the "Harper" brand, the Conservative Party of Canada, stand out from other politicians and other parties current and historic.David Beers has a more extensive listing of this list and more, over at The Tyee. His version of this list breaks 70 items. I am evidently more conservative than that, and consider mis-spending and pork-barrel scandals to be similar enough to previous governments to not be worth listing.Andrew refers to David Beers' list at The Tyee: Harper, Serial Abuser of Power: The Evidence CompiledWhile "worst" is subjective and difficult to define, this is certainly a terrifying list of examples of Harper and the Conservatives' contempt for democracy. Only time will tell how history will view them, though.

In her budget speech, the Hon’ble Finance Minister, Smt. Nirmala Sitharaman had announced launching of a scheme in 2019 that would provide e-Assessment of Income-tax in electronic mode, in a phased manner, with no human interface.-On 7th of October 2019, the Revenue Secretary has launched the faceless assessment in the Income Tax Department by inaugurating the NeAC (NeAC) in Delhi.-Under e-Assessment scheme 2019: –(i) There would be a setup of Digital Technology for Risk Management by way of automated examination tool, Artificial Intelligence and Machine Learning,(ii) The e-Assessment Scheme introduces the concept of team based assessment with dynamic jurisdiction which would bring about transparency, efficiency and standardisation of procedures by eliminating the human interface between the taxpayer and the Income-tax Department.(iii) There would be a NeAC in Delhi to be headed by Principal Chief Commissioner of Income-tax,(iv) 8 Regional e-Assessment Centres (ReAC) at Delhi, Mumbai, Chennai, Kolkata, Ahmedabad, Pune, Bengaluru and Hyderabad which would comprise Assessment unit, Review unit, Technical unit and Verification units.(v) Cases for the specified work shall be assigned by the NeAC to different units by way of automated allocation systems-Till now, the scope of E-assessment is limited to regular assessment under section 143(3). However, notice for income escaping assessment under section 147, may be sent through E-proceeding portalHow E-assessment scheme will operateProcedure for Draft AssessmentThe NeAC shall serve a notice under section 143(2) specifying the issues for which the case was selected for scrutiny. It can be either Limited Scrutiny or Complete Scrutiny.The assessee can see the notice under E-proceeding menu on Income Tax Portal and can submit his response within fifteen days from the date of receipt of notice. If the response cannot be filed within the said period, the window for online submission will close and assessee has to wait for further notice.The NeAC shall assign the case selected for the purposes of assessment under this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system;The assessment unit may make a request to the NeAC for—a. obtaining such further information, documents or evidence from the assessee or any other person, as it may specify;b. conducting of certain enquiry or verification by verification unit; andc. seeking technical assistance from the technical unit;When a request is made by Assessment Unit for obtaining further information, documents or evidence from the assessee, the NeAC shall issue appropriate notice or requisition to the assessee for obtaining the information, documents or evidence as required by the assessment unit;When a request for conducting of certain enquiry or verification has been made by the assessment unit, the request shall be assigned by the NeAC to a verification unit through an automated allocation system to conduct enquiry or verification as required by the Assessment Unit;When a request for seeking technical assistance from the technical unit has been made by the assessment unit, the request shall be assigned by the NeAC to a technical unit in any one ReAC through an automated allocation system;The assessment unit shall, after taking into account all the information and relevant material obtained from assessee and received from Verification and Technical unit make a draft assessment order either accepting the returned income of the assessee or modifying the returned income of the assessee and send a copy of such order to the NeAC;The Assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any;Procedure for Final AssessmentThe NeAC shall examine the draft assessment order in accordance with the risk management strategy and using automated examination tool and decide to follow procedures as mentioned below,Procedure 1: Finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, along with the demand notice; orProcedure 2: In case of any modification is proposed, serve an SCN calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; orProcedure 3: Assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such order;Procedure 2: Issue of SCNIn case of SCN, the assessee may furnish his response to the NeAC on or before the date and time specified in the notice;The NeAC shall,a. in a case where no response to the SCN is received, finalise the assessment as per the draft assessment order, as per the procedure 1;b. in any other case, send the response received from the assessee to the assessment unit;The assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order and send it to the NeAC;The NeAC shall, upon receiving the revised draft assessment order,a. finalise the assessment in case the revised draft assessment order is not prejudicial to the interest of the assessee as per the procedure 1; orb. in case the revised draft assessment order is prejudicial to the interest of the assessee, provide another opportunity to the assessee, as per the procedure 2.c. the response furnished by the assessee shall be dealt with as per the procedure 1, 2 and 3Procedure 3: Draft order sent to Review unitThe review unit shall conduct review of the draft assessment order, referred to it by the NeAC whereupon it may decide to,a. Concur with the draft assessment order and intimate the NeAC about such concurrence; orb. Suggest any modification, as it may deem fit, to the draft assessment order and send its suggestions to the NeACThe NeAC shall, upon receiving concurrence of the review unit, follow the procedure 1 and procedure 2, as the case may be;The NeAC shall, upon receiving suggestions for modifications from the Review unit, communicate the same to the Assessment unit;The assessment unit shall send the final draft assessment order to the NeAC after considering the modifications suggested by the Review unit;The NeAC shall, upon receiving final draft assessment order, follow the procedure 1 and procedure 2, as the case may be;The NeAC shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over such case. For,(a) imposition of penalty;(b) collection and recovery of demand;(c) rectification of mistake;(d) giving effect to appellate orders;(e) submission of remand report,(f) proposal seeking sanction for launch of prosecution and filing of complaint before the Court;The NeAC may at any stage of the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction over such case.Other notable pointsWhere a modification is proposed in the draft assessment order and an SCN has been served upon the assessee, he shall be entitled to seek personal hearing for making his oral submission or present his case before income tax authority in any unit prescribed under the scheme.Such hearing shall be conducted exclusively through video conferencing by use of any telecommunication software which support video telephonyAny examination or recording of the statement during the assessment proceeding shall be conducted by any unit exclusively through video conferencingAny unit may during the course of assessment proceeding, send the recommendation for initiation of penalty for non-compliance of any notice or directionThe NeAC shall serve an SCN before levying any penalty under this act.How to respond the notices sent for Assessment?Step 1: Login into Income tax portal by providing PAN and password,Step 2: Click e-Proceeding menu,After clicking on e-Proceeding menu, below screen will appear,Step 3: Click on the link provided against the Assessment Year for which the assessment proceeding shall be carried. After clicking, below screen will appear,Step 4: Click on ‘Submit’ button. After clicking, below screen will appear,You can select either full response or partial response from drop down menu provided against ‘Response type’ column.Thereafter, you have to type your response against the notice in the box which is a mandatory field.After that, you have to upload required documents as mentioned in the notice after selecting the category of documents attached.Step 5: After uploading all the documents, click on ‘Continue’ button after checking the box of self-declaration. After clicking on ‘Continue’ button, below screen will appear,You can submit using DSC/EVC or you may choose to submit without using DSC/EVC.A mail acknowledging the submission will be sent to registered mail id.Points to be kept in mind while submissionEvery submission shall be accompanied with a covering letterIn the typing box, it is advised to write your reply in letter format giving reference to the notice and covering letterThe attachment shall be in PDF or Excel format and the maximum size of the attachment shall not be more than 5 MBMaximum ten attachments in one submission can be made. In case, there are more than ten attachments, you can submit the same again on the same linkThe attachment name shall not contain any special character or spaceIt is advisable, in case you are submitting full response, to reply each and every points of notice. In case, any requirement is not applicable to the assessee, please mention that the certain point is not applicable to the assessee along with the reason in the covering letterIt is advisable to submit reply within fifteen days of receipt of the notice. If not, the submission window will be closed and an ex-parte order may be passed.It is advised to make a system wherein on alternate days, you check on e-Proceeding if any notice has been issued by the department.BUSINESS | COMPANY REGISTRATION | HOSPITAL | PAYROLL