The Centre’s proposal of tax scrutiny through an anonymised back office of the income-tax department could lead to litigation.
This would be more so in complex cases where there is an interpretation issue on a position taken by taxpayers in the filing of tax returns.
Sources say the e-proceeding has certain technical and practical issues which need to be addressed before making the system fully electronically driven.
The government wants to have computerised anonymous assessments in next two years wherein all scrutiny assessment would be done without any human interface between taxpayer and tax officer.
Finance Minister Piyush Goyal in

)