\u30a4\u30f3\u30c9\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u8abf\u67fb\u9078\u5b9a\u306e\u901a\u77e5\u30fb\u8cc7\u6599\u63d0\u51fa\u8981\u6c42\u30fb\u67fb\u5b9a\u78ba\u5b9a\u30fb\u4e0d\u670d\u7533\u7acb\u306e\u5404\u6bb5\u968e\u306b\u306f\u3001\u7570\u306a\u308b\u6cd5\u7684\u52b9\u679c\u3068\u5bfe\u5fdc\u7fa9\u52d9\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u672c\u7a3f\u306f\u3053\u308c\u3089\u306e\u624b\u7d9a\u7684\u9aa8\u683c\u3092\u6761\u6587\u306b\u6cbf\u3063\u3066\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u518d\u8abf\u67fb\u30fb\u9061\u53ca\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u6307\u91dd\u3092\u63d0\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n

\u8abf\u67fb\u901a\u77e5\u671f\u9650<\/b><\/p>\n 3\u30f6\u6708<\/b><\/span><\/p>\n \u00a7143(2) \u2014 \u7533\u544aFY\u672b\u304b\u3089\u8d77\u7b97<\/span><\/td>\n

\u67fb\u5b9a\u5b8c\u4e86\u671f\u9650<\/b><\/p>\n 12\u30f6\u6708<\/b><\/span><\/p>\n \u00a7153 \u2014 TP\u4ed8\u8a17\u6848\u4ef6\u306f24\u30f6\u6708<\/span><\/td>\n

\u518d\u8abf\u67fb\u901a\u77e5\u671f\u9650<\/b><\/p>\n 3\u5e74 \/ 5\u5e74<\/b><\/span><\/p>\n \u00a7149 \u2014 \u00a7148A\u901a\u77e5\u306e\u4e0a\u9650\uff08\u901a\u5e38 \/ \u20b950L\u8d85\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n I. \u8abf\u67fb\u624b\u7d9a\u306e\u5168\u4f53\u50cf<\/h2>\n \u30a4\u30f3\u30c9\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8abf\u67fb\u5236\u5ea6\u306f Income Tax Act, 1961\uff08ITA\uff09\u306b\u4e00\u5143\u7684\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u30022020\u5e748\u670813\u65e5\u306b\u5168\u9762\u65bd\u884c\u3055\u308c\u305fFaceless Assessment\u5236\u5ea6\uff08\u00a7144B\uff09\u306b\u3088\u308a\u62c5\u5f53\u8abf\u67fb\u5b98\u3068\u306e\u5bfe\u9762\u6298\u885d\u306f\u5ec3\u6b62\u3055\u308c\u3001\u3059\u3079\u3066\u306e\u624b\u7d9a\u304cNFAC\uff08National Faceless Assessment Centre\uff09\u3092\u901a\u3058\u305f\u96fb\u5b50\u51e6\u7406\u3078\u79fb\u884c\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n \u3053\u306e\u5236\u5ea6\u5909\u66f4\u306e\u6700\u5927\u306e\u5b9f\u52d9\u7684\u542b\u610f\u306f\u3001\u63d0\u51fa\u66f8\u985e\u306e\u81ea\u5df1\u5b8c\u7d50\u6027\uff08self-explanatory\uff09\u304c\u8abf\u67fb\u5bfe\u5fdc\u306e\u52dd\u6557\u3092\u5de6\u53f3\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u62c5\u5f53\u30e6\u30cb\u30c3\u30c8\u306f\u533f\u540d\u3067\u3042\u308a\u3001\u53e3\u982d\u8aac\u660e\u306e\u6a5f\u4f1a\u306f\u539f\u5247\u3042\u308a\u307e\u305b\u3093\u3002\u6587\u66f8\u304c\u552f\u4e00\u306e\u4e3b\u5f35\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u00a7132\u635c\u7d22\u6848\u4ef6\u306f\u5f15\u304d\u7d9a\u304d\u5bfe\u9762\u8abf\u67fb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n\n\n\n\n 1<\/b><\/td>\n \u00a7139\u00a0 <\/b>\u7533\u544a\u66f8\u63d0\u51fa\uff08Return of Income\uff09<\/b><\/span><\/p>\n \u6cd5\u4eba\u306e\u7533\u544a\u671f\u9650\u306f10\u670831\u65e5\u3001\u79fb\u8ee2\u4fa1\u683c\u5831\u544a\u66f8\uff08Form 3CEB\uff09\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f11\u670830\u65e5\u3067\u3059\u3002\u671f\u9650\u5f8c\u7533\u544a\u306f\u7533\u544a\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u5e7412\u670831\u65e5\uff08\u95a2\u9023\u3059\u308bAssessment Year\u306e12\u670831\u65e5\uff09\u307e\u3067\u53ef\u80fd\u3067\u3059\u304c\u3001\u00a7234A\u306b\u57fa\u3065\u304f\u5229\u5b50\u304a\u3088\u3073\u9045\u5ef6\u7f70\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/td>\n FY+7\u30f6\u6708<\/span><\/td>\n<\/tr>\n 2<\/b><\/td>\n \u00a7143(1)\u00a0 <\/b>\u66ab\u5b9a\u51e6\u7406\u901a\u77e5\uff08Intimation\uff09<\/b><\/span><\/p>\n \u7533\u544a\u66f8\u306e\u7b97\u8853\u7684\u78ba\u8a8d\u306e\u307f\u3067\u3059\u3002\u6b63\u5f0f\u8abf\u67fb\u3078\u306e\u79fb\u884c\u901a\u77e5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5dee\u7570\u304c\u751f\u3058\u305f\u5834\u5408\u306f30\u65e5\u4ee5\u5185\u306e\u7570\u8b70\u7533\u7acb\uff08\u00a7154\uff09\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u3053\u306e\u671f\u9650\u306f\u5931\u5ff5\u3057\u3084\u3059\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n \u7533\u544aFY\u672b+9\u30f6\u6708\u4ee5\u5185<\/span><\/td>\n<\/tr>\n 3<\/b><\/td>\n \u00a7143(2)\u00a0 <\/b>\u8abf\u67fb\u9078\u5b9a\u901a\u77e5\uff08Notice for Scrutiny\uff09\u2014 \u6700\u91cd\u8981\u671f\u9650<\/b><\/span><\/p>\n \u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\uff08FY\uff09\u672b\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u767a\u884c\u3055\u308c\u306a\u3051\u308c\u3070\u3001\u8ab2\u7a0e\u5f53\u5c40\u306e\u7ba1\u8f44\u6a29\u306f\u6d88\u6ec5\u3057\u307e\u3059\u3002\u4f8b\uff1a2024\u5e7410\u670831\u65e5\u7533\u544a\uff08FY 2023-24\uff09\u306e\u5834\u5408\u3001\u901a\u77e5\u671f\u9650\u306f\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305fFY\u672b\u306e2025\u5e743\u670831\u65e5\u304b\u30893\u30f6\u6708\u5f8c\u306e2025\u5e746\u670830\u65e5\u3002Faceless\u5236\u5ea6\u4e0b\u3067\u306fNFAC\u304b\u3089\u96fb\u5b50\u901a\u77e5\u3068\u3057\u3066\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n \u7533\u544aFY\u672b+3\u30f6\u6708\u8d85\u904e\u3067\u7121\u52b9<\/b><\/span><\/td>\n<\/tr>\n 4<\/b><\/td>\n \u00a7142(1)\u00a0 <\/b>\u8cc7\u6599\u30fb\u60c5\u5831\u63d0\u51fa\u8981\u6c42\uff08Notice for Information\uff09<\/b><\/span><\/p>\n \u8ca1\u52d9\u8af8\u8868\u30fb\u5951\u7d04\u66f8\u30fb\u95a2\u9023\u8005\u9593\u53d6\u5f15\u660e\u7d30\u7b49\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u901a\u77e5\u3067\u3059\u3002\u6b63\u5f53\u7406\u7531\u306a\u304d\u4e0d\u63d0\u51fa\u306f\u00a7271(1)(b)\uff08\u20b910,000\/\u4ef6\uff09\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u6839\u62e0\u3068\u306a\u308a\u3001\u7d99\u7d9a\u7684\u4e0d\u5fdc\u306f\u00a7144\uff08Best Judgment Assessment\uff09\u3078\u306e\u79fb\u884c\u8981\u4ef6\u3092\u69cb\u6210\u3057\u307e\u3059\u3002\u00a7273B\u306b\u3088\u308a\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u308c\u3070\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u514d\u308c\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n \u6307\u5b9a\u671f\u65e5\u968f\u6642<\/span><\/td>\n<\/tr>\n 5<\/b><\/td>\n \u00a7143(3)\u00a0 <\/b>\u8abf\u67fb\u67fb\u5b9a\uff08Scrutiny Assessment\uff09<\/b><\/span><\/p>\n \u7533\u544a\u984d\u3068\u8ab2\u7a0e\u5f53\u5c40\u8a8d\u5b9a\u984d\u306e\u4e56\u96e2\u3092\u78ba\u5b9a\u3057\u3001\u8ffd\u5fb4\u7a0e\u30fb\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ce6\u8ab2\u3059\u308b\u547d\u4ee4\u3067\u3059\u3002\u5b8c\u4e86\u671f\u9650\u306f\u901a\u5e38AY+12\u30f6\u6708\uff08Finance Act 2023\u6539\u6b63\uff09\u3001TPO\u4ed8\u8a17\u6848\u4ef6\uff08\u00a792CA\uff09\u306f\u3055\u3089\u306b+12\u30f6\u6708\u306e\u8a0824\u30f6\u6708\u3067\u3059\uff08\u00a7153\uff09\u3002\u671f\u9650\u3092\u8d85\u904e\u3057\u305f\u67fb\u5b9a\u547d\u4ee4\u306ftime-barred\u3068\u3057\u3066\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n \u901a\u5e38AY+12\u30f6\u6708TP+24\u30f6\u6708<\/span><\/td>\n<\/tr>\n 6<\/b><\/td>\n \u00a7144\u00a0 <\/b>\u8077\u6a29\u67fb\u5b9a\uff08Best Judgment Assessment\uff09<\/b><\/span><\/p>\n \u00a7142(1)\u30fb\u00a7143(2)\u3078\u306e\u4e0d\u5fdc\u7b54\u3001\u307e\u305f\u306f\u865a\u507d\u30fb\u4e0d\u5b8c\u5168\u306a\u60c5\u5831\u63d0\u4f9b\u306b\u5bfe\u3057\u8ab2\u7a0e\u5f53\u5c40\u304c\u8077\u6a29\u3067\u8ab2\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u306e\u4e3b\u5f35\u7acb\u8a3c\u6a5f\u4f1a\u304c\u5236\u9650\u3055\u308c\u308b\u305f\u3081\u3001\u521d\u52d5\u3067\u306e\u8cc7\u6599\u63d0\u51fa\u5bfe\u5fdc\u304c\u6700\u512a\u5148\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n \u4e0d\u5fdc\u7b54\u6642\u79fb\u884c\u30ea\u30b9\u30af<\/b><\/span><\/td>\n<\/tr>\n 7<\/b><\/td>\n \u00a7246A\u00a0 <\/b>\u4e0d\u670d\u7533\u7acb\uff08Commissioner of Income Tax (Appeals)\uff09<\/b><\/span><\/p>\n \u78ba\u5b9a\u547d\u4ee4\u53d7\u9818\u5f8c30\u65e5\u4ee5\u5185\u306b\u7533\u7acb\u3092\u884c\u3044\u307e\u3059\u3002\u00a7249(4)\u306b\u57fa\u3065\u304d\u7533\u544a\u66f8\u8a18\u8f09\u306e\u7a0e\u984d\uff08admitted tax\uff09\u306e\u4e8b\u524d\u7d0d\u4ed8\u304c\u539f\u5247\u3067\u3059\u3002\u8ffd\u5fb4\u7a0e\u306e\u57f7\u884c\u505c\u6b62\uff08stay of demand\uff09\u3092\u6c42\u3081\u308b\u5834\u5408\u306f\u5225\u9014CBDT\u306eOffice Memorandum\u306b\u57fa\u3065\u304d\u8ffd\u5fb4\u7a0e\u306e20%\u76f8\u5f53\u306e\u524d\u6255\u3044\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u00a7249(4)\u3068\u306f\u5225\u306e\u8981\u4ef6\u3067\u3059\u3002<\/span><\/td>\n \u78ba\u5b9a\u5f8c30\u65e5\u4ee5\u5185<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\uff1a\u00a7142(1)\u3078\u306e\u5fdc\u7b54\u66f8\u985e\u306b\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u6570\u5024\u3060\u3051\u3067\u306a\u304f\u5951\u7d04\u66f8\u30fb\u652f\u6255\u8a3c\u6191\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u76ca\u8a3c\u62e0\u3092\u30bb\u30c3\u30c8\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u8ffd\u5fb4\u8a8d\u5b9a\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u5316\u3057\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u901a\u77e5\u306b\u306fDIN\uff08Document Identification Number\uff09\u304c\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u30dd\u30fc\u30bf\u30eb\u3067\u306e\u771f\u6b63\u6027\u78ba\u8a8d\u3082\u5fc5\u9808\u3067\u3059\u3002<\/span><\/p>\n  <\/p>\n \u306a\u304a\u3001Faceless\u5236\u5ea6\u4e0b\u3067\u3082\u8907\u96d1\u306a\u4e89\u70b9\u306b\u3064\u3044\u3066\u306f\u00a7144B(7)\u306b\u57fa\u3065\u304fVideo Conference\uff08VC\uff09\u7533\u8acb\u6a29\u304c\u3042\u308a\uff08Bombay High Court 2024\u5e74\u78ba\u8a8d\uff09\u3001\u7a4d\u6975\u7684\u306a\u6d3b\u7528\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n \n II. \u518d\u8abf\u67fb\u30fb\u66f4\u6b63\u306e\u6cd5\u7684\u6839\u62e0\u3068\u767a\u52d5\u8981\u4ef6<\/h2>\n \u65e2\u78ba\u5b9a\u5e74\u5ea6\u3078\u306e\u9061\u53ca\u8abf\u67fb\uff08Reassessment\uff09\u306f\u00a7147\u306b\u6839\u62e0\u3092\u7f6e\u304d\u307e\u3059\u3002\u8ab2\u7a0e\u5f53\u5c40\u304c\u300cinformation suggesting escaped income\uff08\u6240\u5f97\u306e\u9003\u8131\u3092\u793a\u5506\u3059\u308b\u60c5\u5831\uff09\u300d\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u767a\u52d5\u3055\u308c\u307e\u3059\u304c\u3001\u3053\u306e\u8981\u4ef6\u306f\u5ba2\u89b3\u7684\u304b\u3064\u5177\u4f53\u7684\u306a\u6839\u62e0\u306e\u5b58\u5728\u3092\u8981\u6c42\u3057\u307e\u3059\uff08Finance Act 2021\u6539\u6b63\u5f8c\u3082\u5b9f\u8cea\u306f\u7dad\u6301\uff09\u3002<\/span><\/p>\n  <\/p>\n \u6700\u9ad8\u88c1\u306f GKN Driveshafts India Ltd. v. ITO\uff082003\uff09259 ITR 19 SC\u306b\u304a\u3044\u3066\u7d0d\u7a0e\u8005\u306e\u300c\u7406\u7531\u306e\u958b\u793a\uff08supply of reasons\uff09\u300d\u8acb\u6c42\u6a29\u3092\u78ba\u8a8d\u3057\u3001\u540c\u624b\u7d9a\u306fFinance Act 2021\u306b\u3088\u308a\u00a7148A\u3068\u3057\u3066\u6cd5\u5b9a\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305fKelvinator of India Ltd. v. CIT\uff082010\uff09320 ITR 561 SC\u306f\u3001\u4e00\u5ea6\u8abf\u67fb\u6e08\u307f\u306e\u4e8b\u9805\u3078\u306e\u300cchange of opinion\u300d\u3060\u3051\u3067\u306f\u00a7147\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u660e\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n \u00a7147 \u518d\u8abf\u67fb\u767a\u52d5\u8981\u4ef6<\/b><\/span><\/p>\n \u2014 <\/span>\u300c\u6240\u5f97\u306e\u9003\u8131\u300d\u3092\u793a\u5506\u3059\u308b\u5177\u4f53\u7684\u60c5\u5831\uff1a\u5185\u90e8\u544a\u767a\u30fb\u7b2c\u4e09\u8005\u60c5\u5831\u30fbCIB\u5831\u544a\u66f8\u7b49\u306b\u57fa\u3065\u304f\u5ba2\u89b3\u7684\u6839\u62e0\u304c\u5fc5\u8981\u3002\u5358\u306a\u308b\u7591\u5ff5\u306f\u4e0d\u53ef\u3002<\/span><\/span><\/p>\n \u2014 <\/span>\u300cchange of opinion\u300d\u306e\u7981\u6b62\uff1a\u524d\u56de\u8abf\u67fb\u3067\u691c\u8a0e\u30fb\u78ba\u8a8d\u6e08\u307f\u306e\u4e8b\u9805\u3092\u518d\u8abf\u67fb\u306e\u53e3\u5b9f\u306b\u3059\u308b\u3053\u3068\u306f\u5224\u4f8b\u4e0a\u8a31\u5bb9\u3055\u308c\u307e\u305b\u3093\uff08Kelvinator\u5224\u4f8b\uff09\u3002\u524d\u56de\u8abf\u67fb\u8a18\u9332\u306e\u4fdd\u7ba1\u304c\u53cd\u8ad6\u6839\u62e0\u3068\u3057\u3066\u6c7a\u5b9a\u7684\u306a\u610f\u7fa9\u3092\u6301\u3061\u307e\u3059\u3002<\/span><\/span><\/p>\n \u2014 <\/span>\u00a7148A\uff08\u4e8b\u524d\u624b\u7d9a\uff09\u306e\u9075\u5b88\uff1aSCN\u767a\u884c \u2192 \u7d0d\u7a0e\u80057\u65e5\u4ee5\u4e0a\u306e\u56de\u7b54\u671f\u9593 \u2192 \u4e0a\u4f4d\u5f53\u5c40\uff08PCIT\/CCIT\u7b49\uff09\u306e\u4e8b\u524d\u627f\u8a8d\u3068\u3044\u3046\u624b\u9806\u304c\u6cd5\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u00a7135A\u306eFaceless\u60c5\u5831\u53ce\u96c6\u6848\u4ef6\u306f\u00a7148A\u624b\u7d9a\u304c\u7701\u7565\u3055\u308c\u307e\u3059\uff08Finance (No.2) Act 2024\u6539\u6b63\uff09\u3002<\/span><\/span><\/p>\n \u2014 <\/span>\u9061\u53ca\u671f\u9593\u306e\u53b3\u5b88\uff08\u00a7149\uff09\uff1a\u671f\u9650\u306fAY\u672b\uff08\u95a2\u9023Assessment Year\u672b\uff1a3\u670831\u65e5\uff09\u304b\u3089\u8d77\u7b97\u3002\u5404\u533a\u5206\u306e\u5236\u9650\u3092\u8d85\u904e\u3057\u305f\u901a\u77e5\u306ftime-barred\u3068\u3057\u3066\u7121\u52b9\u3067\u3059\uff08Delhi High Court 2025\u5e74\u78ba\u8a8d\uff09\u3002\u7533\u544aFY\u672b\u8d77\u7b97\u306e\u00a7143(2)\u3068\u306f\u8d77\u7b97\u57fa\u6e96\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u9061\u53ca\u671f\u9593\u306e\u533a\u5206\uff08\u00a7149\uff09\u2014 \u73fe\u884c\u6cd5\uff08Finance (No.2) Act 2024\u30012024\u5e749\u67081\u65e5\u65bd\u884c\uff09<\/span><\/strong><\/p>\n\n\n\n\n\n\n\n \u533a\u5206<\/b><\/span><\/td>\n \u73fe\u884c\u4e0a\u9650\uff08\u00a7148A\u57fa\u6e96\uff09<\/b><\/span><\/td>\n \u767a\u52d5\u8981\u4ef6\u30fb\u6539\u6b63\u7d4c\u7def\u30fb\u5099\u8003<\/b><\/span><\/td>\n<\/tr>\n \u901a\u5e38\u6848\u4ef6\u00a7149(1)(a)<\/b><\/span><\/td>\n 3\u5e74\u4ee5\u5185\uff08\u00a7148A\u901a\u77e5\uff09<\/b><\/span><\/td>\n AY\u672b\u304b\u30893\u5e74\u4ee5\u5185\u304c\u00a7148A\u4e8b\u524d\u901a\u77e5\uff08Show Cause Notice\uff09\u306e\u767a\u884c\u671f\u9650\u3002\u305d\u306e\u5f8c3\u30f6\u6708\u4ee5\u5185\u306b\u00a7148\u672c\u901a\u77e5\u3092\u767a\u884c\u53ef\u80fd\uff08\u5916\u5074\u4e0a\u9650\u306f3\u5e743\u30f6\u6708\uff09\u3002Finance Act 2021\u306b\u3088\u308a\u65e76\u5e74\u304b\u3089\u77ed\u7e2e\u3002<\/span><\/td>\n<\/tr>\n \u9ad8\u984d\u9003\u8131\u6848\u4ef6\u00a7149(1)(b)<\/b><\/span><\/td>\n 5\u5e74\u4ee5\u5185\uff08\u00a7148A\u901a\u77e5\uff09<\/b><\/span><\/td>\n \u9003\u8131\u6240\u5f97\u304c\u20b950\u30e9\u30c3\u30af\u8d85\u304b\u3064\u8cc7\u7523\u30fb\u652f\u51fa\u30fb\u5e33\u7c3f\u8a18\u8f09\u3068\u3057\u3066\u8868\u8c61\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3002AY\u672b\u304b\u30895\u5e74\u4ee5\u5185\u304c\u00a7148A\u671f\u9650\u3001\u00a7148\u672c\u901a\u77e5\u306e\u5916\u5074\u4e0a\u9650\u306f5\u5e743\u30f6\u6708\u3002Finance (No.2) Act 2024\u3067\u65e710\u5e74\u304b\u3089\u77ed\u7e2e\uff082024\u5e749\u67081\u65e5\u65bd\u884c\uff09\u3002PCIT\u4ee5\u4e0a\u306e\u4e8b\u524d\u627f\u8a8d\u304c\u5fc5\u8981\u3002<\/span><\/td>\n<\/tr>\n \u56fd\u5916\u8cc7\u7523\u95a2\u9023\u6848\u4ef6\u00a7149(1)(c)<\/b><\/span><\/td>\n 16\u5e74\u4ee5\u5185<\/b><\/span><\/td>\n \u30a4\u30f3\u30c9\u56fd\u5916\u306b\u6240\u5728\u3059\u308b\u8cc7\u7523\uff08\u5916\u56fd\u4e0d\u52d5\u7523\u30fb\u6d77\u5916\u53e3\u5ea7\u30fb\u6d77\u5916\u6295\u8cc7\u7b49\uff09\u306b\u4fc2\u308b\u6240\u5f97\u9003\u8131\u306b\u9650\u5b9a\u3002SFIO\u30fbED\u7b49\u306e\u901a\u5831\u3068\u306f\u72ec\u7acb\u3057\u305f\u5225\u6839\u62e0\u30022024\u5e74\u6539\u6b63\u5f8c\u3082\u5909\u66f4\u306a\u3057\u3002<\/span><\/td>\n<\/tr>\n \u635c\u7d22\uff08Search\uff09\u6848\u4ef6\u00a7153A\/\u00a7153C<\/b><\/span><\/td>\n \u635c\u7d22\u524d 6AY<\/b><\/span><\/td>\n \u00a7132\u306b\u57fa\u3065\u304f\u635c\u7d22\u306e\u76f4\u524d6Assessment Year\u304c\u5bfe\u8c61\u30022024\u5e749\u67081\u65e5\u4ee5\u964d\u306e\u635c\u7d22\u306b\u306f\u65b0\u67a0\u7d44\u307f\u304c\u9069\u7528\uff08Block Assessment\u5ec3\u6b62\uff09\u3002\u635c\u7d22\u65e5\u306b\u3088\u308b\u9069\u7528\u6cd5\u4ee4\u306e\u533a\u5206\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u65e5\u7cfb\u4f01\u696d\u3078\u306e\u8b66\u544a\uff1a<\/strong><\/span><\/p>\n Finance (No.2) Act 2024\u306b\u3088\u308a\u9ad8\u984d\u9003\u8131\u6848\u4ef6\u306e\u00a7148A\u901a\u77e5\u671f\u9650\u304c\u65e710\u5e74\u304b\u30895\u5e74\uff08\u00a7148A\uff09\u30fb5\u5e743\u30f6\u6708\uff08\u00a7148\u672c\u901a\u77e5\uff09\u306b\u77ed\u7e2e\u3055\u308c\u307e\u3057\u305f\u30022024\u5e748\u670831\u65e5\u4ee5\u524d\u306b\u767a\u884c\u6e08\u307f\u306e\u901a\u77e5\u306b\u306f\u65e7\u6cd5\uff0810\u5e74\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u7d4c\u904e\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u30022020\u301c2021\u5e74\u5ea6\u306e\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u652f\u6255\u3044\u306f\u73fe\u884c5\u5e74\u306e\u5c04\u7a0b\u5185\u306b\u3042\u308a\u3001\u5f53\u6642\u306e\u5951\u7d04\u66f8\u30fb\u652f\u6255\u8a18\u9332\u30fb\u53d7\u76ca\u8a3c\u62e0\u306e\u4fdd\u5168\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u30a4\u30f3\u30c9\u56fd\u5916\u306e\u8cc7\u7523\u30fb\u53e3\u5ea7\u306b\u95a2\u9023\u3059\u308b\u6240\u5f97\u306f\u00a7149(1)(c)\u306b\u57fa\u3065\u304d16\u5e74\u9061\u53ca\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \n III. \u635c\u7d22\u30fb\u62bc\u53ce\u3068\u7acb\u5165\u8abf\u67fb\u306e\u533a\u5225<\/h2>\n \u901a\u5e38\u306eScrutiny Assessment\u3068\u306f\u5225\u306b\u3001\u00a7132\uff08Search and Seizure\uff09\u304a\u3088\u3073\u00a7133A\uff08Survey\uff09\u306b\u57fa\u3065\u304f\u5f37\u5236\u7684\u8abf\u67fb\u624b\u6bb5\u304c\u3042\u308a\u307e\u3059\u3002\u4e21\u8005\u306f\u767a\u52d5\u8981\u4ef6\u30fb\u6cd5\u7684\u52b9\u679c\u30fb\u4e8b\u5f8c\u624b\u7d9a\u304c\u6839\u672c\u7684\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u00a7132\uff08Search and Seizure\uff09\u306fDGIT\u7b49\u306e\u4ee4\u72b6\u306b\u57fa\u3065\u304f\u5f37\u5236\u7acb\u5165\u30fb\u66f8\u985e\u62bc\u53ce\u3092\u4f34\u3046\u6700\u3082\u5f37\u529b\u306a\u624b\u6bb5\u3067\u3059\u3002\u00a7132(3)\u306e\u53d6\u5f15\u5236\u9650\u547d\u4ee4\u3078\u306e\u9055\u53cd\u306f\u00a7275A\uff08\u61f2\u5f79\u6700\u95772\u5e74\u30fb\u6700\u4f4e6\u30f6\u6708\uff09\u3001\u5e33\u7c3f\u78ba\u8a8d\u59a8\u5bb3\u306f\u00a7275B\uff08\u540c\u6c34\u6e96\uff09\u306b\u62b5\u89e6\u3057\u307e\u3059\uff08\u4e21\u8005\u306f\u5225\u6761\u6587\uff09\u3002\u62bc\u53ce\u54c1\u76ee\u306e\u76ee\u9332\u4f5c\u6210\u30fb\u8fd4\u9084\u624b\u7d9a\u306f\u00a7132B\u306b\u6cd5\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4e8b\u5f8c\u306b\u306f\u00a7153A\/\u00a7153C\u306b\u3088\u308b6Assessment Year\u9061\u53ca\u306e\u7279\u5225\u67fb\u5b9a\u3078\u79fb\u884c\u3057\u307e\u3059\u3002\u635c\u7d22\u958b\u59cb\u6642\u306f\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u3078\u306e\u5373\u6642\u9023\u7d61\u304c\u6700\u512a\u5148\u4e8b\u9805\u3067\u3059\u3002<\/span><\/p>\n \u00a7133A\uff08Survey\uff09\u306f\u4ee4\u72b6\u4e0d\u8981\u3067\u3001\u5bfe\u8c61\u306f\u4e8b\u696d\u6240\u306e\u307f\u3067\u3059\uff08\u4f4f\u5c45\u306f\u9664\u304f\uff09\u3002\u66f8\u985e\u306e\u78ba\u8a8d\u30fb\u30b3\u30d4\u30fc\u306f\u53ef\u80fd\u3067\u3059\u304c\u62bc\u53ce\u6a29\u9650\u306f\u306a\u304f\u3001\u3053\u308c\u304c\u00a7132\u3068\u306e\u6c7a\u5b9a\u7684\u306a\u76f8\u9055\u3067\u3059\u3002\u00a7275A\/\u00a7275B\u306e\u5211\u4e8b\u7f70\u306f\u672c\u6761\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u81ea\u767a\u7684\u7533\u544a\uff08\u00a7133A(3)(iii)\uff09\u3078\u306e\u8a98\u5c0e\u304c\u5178\u578b\u7684\u624b\u6cd5\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u5834\u3067\u306e\u53e3\u982d\u81ea\u8a8d\u306f\u5f8c\u306e\u624b\u7d9a\u3067\u4e0d\u5229\u306b\u50cd\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u8cea\u554f\u3078\u306e\u56de\u7b54\u306f\u5f01\u8b77\u58eb\u7acb\u4f1a\u3044\u306e\u4e0b\u3067\u884c\u3046\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/span><\/p>\n \n IV. \u7d0d\u7a0e\u8005\u306e\u624b\u7d9a\u7684\u6a29\u5229<\/h2>\n Faceless Assessment\u5236\u5ea6\u4e0b\u306b\u304a\u3044\u3066\u3082\u4ee5\u4e0b\u306e\u624b\u7d9a\u7684\u6a29\u5229\u3092\u7a4d\u6975\u7684\u306b\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3001\u4e0d\u5f53\u306a\u8a8d\u5b9a\u3092\u9632\u3050\u4e0a\u3067\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n \u7406\u7531\u958b\u793a\u8acb\u6c42\u6a29\uff08\u00a7148A \/ GKN\u5224\u4f8b\uff09\uff1a\u518d\u8abf\u67fb\u306e\u6839\u62e0\u3068\u306a\u308b\u60c5\u5831\u306e\u5177\u4f53\u7684\u5185\u5bb9\u306e\u958b\u793a\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a7148A\u901a\u77e5\u53d7\u9818\u5f8c7\u65e5\u4ee5\u5185\u306b\u66f8\u9762\u3067\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u8ab2\u7a0e\u5f53\u5c40\u306fSpeaking Order\u3067\u7570\u8b70\u3092\u51e6\u7406\u3057\u305f\u4e0a\u3067\u518d\u8abf\u67fb\u3092\u9032\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n VC\uff08Video Conference\uff09\u7533\u8acb\u6a29\uff08\u00a7144B(7)\uff09\uff1a\u8907\u96d1\u306a\u4e89\u70b9\u306b\u3064\u3044\u3066\u306fVC\u306b\u3088\u308b\u8aac\u660e\u6a5f\u4f1a\u3092\u7533\u8acb\u3067\u304d\u307e\u3059\u3002Bombay High Court\uff082024\u5e74\uff09\u304c\u3053\u306e\u6a29\u5229\u306e\u5b9f\u4f53\u6027\u3092\u78ba\u8a8d\u3057\u3066\u304a\u308a\u3001\u7a4d\u6975\u7684\u306a\u6d3b\u7528\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n \u6642\u52b9\u6d88\u6ec5\u306e\u6297\u5f01\uff1a\u00a7153\uff08\u67fb\u5b9a\u671f\u9650\uff09\u30fb\u00a7149\uff08\u518d\u8abf\u67fb\u671f\u9650\uff09\u3092\u8d85\u904e\u3057\u305f\u901a\u77e5\u306f\u7121\u52b9\u3067\u3042\u308a\u3001High Court\u3078\u306e\u4ee4\u72b6\u8acb\u6c42\uff08Writ Petition\uff09\u306b\u3088\u308b\u53d6\u6d88\u3057\u304c\u53ef\u80fd\u3067\u3059\uff08Delhi High Court 2025\u5e74\u78ba\u8a8d\uff09\u3002<\/span><\/p>\n \u524d\u56de\u8abf\u67fb\u8a18\u9332\u306e\u4fdd\u7ba1\uff1a\u524d\u56de\u8abf\u67fb\u3067AO\u304c\u7279\u5b9a\u4e8b\u9805\u3092\u691c\u8a0e\u30fb\u78ba\u8a8d\u3057\u305f\u4e8b\u5b9f\u306e\u7acb\u8a3c\u304c\u300cchange of opinion\u7981\u6b62\u300d\u306e\u6297\u5f01\u306b\u304a\u3044\u3066\u6c7a\u5b9a\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u8a18\u9332\u306f\u67fb\u5b9a\u78ba\u5b9a\u5f8c\u3082\u7d99\u7d9a\u4fdd\u7ba1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n 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Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u62e0\u70b9\u306e\u677e\u6ce2\u3000\u512a\u5927\u3067\u3059\uff01 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u57fa 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