Income Tax Section 144B, Cases in which limitation period expires on 31.03.2022

CBDT directs exclusion of the following cases also from the purview of section 144B of the Act vide Order No. F.No.187/3/2020-ITA-I | Dated: 17th March, 2022

Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical / procedural constraints in the given period of limitation.

Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) ITA-I Section Room No. 245A, North Block, New Delhi Order No. F.No.187/3/2020-ITA-I | Dated: 17th March, 2022

ORDER Subject: – Order under sub-section (2) of Section 144B of the Income-tax Act. 1961 (the Act) for specifying the scope / cases to be done under the Act.

Reg.- Cases in which limitation period expires on 31.03.2022

In partial modification of the Order under sub-section (2) of Section 144B of the Income-tax Act. 1961 (the Act), for specifying the scope cases to he done under the Act. by F.No.187/3/2020-ITA-I dated 31st March, 2021, as amended by Orders of even number dated 06th September 2021, 22nd September 2021 and 16th December 2021, the Central Board of Direct Taxes hereby directs that in addition to the exclusion of the cases in the said Orders, the following shall he excluded from the purview of section 144B of the Act:

Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical / procedural constraints in the given period of limitation

2. This order shall come into effect immediately.

 (Sourabh Jain) Under Secretary (ITA-I)

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