To ensure that tax officers don’t come across harsh to the assessees facing the brunt of the Covid-19 pandemic, the board has suggested a preface that the officers need to carry while sending out the notices. “It is advisable to start all communications with the following preface: ‘We appreciate the anxiety and uncertainty that is facing all of us in the times of Covid-19. This communication is to assist you in ending the uncertainty which is pending e-assessment in your case for AY 18-19’,” it said.
The cases where partial response is on record may be prioritised, said the circular issued by the office of the National e-Assessment Centre, Delhi. The CBDT in a circular on May 8 had asked its officers to not have any adverse communication with the assesses in the wake of the pandemic and lockdown and their effect on the economy.