Assessment scope under section 144B specified: designated classes of pending and new assessments to be completed under that provision. The order specifies that assessments pending on the cutoff and those initiated thereafter, excluding central charges and international taxation charges, which fall within four categories - notices issued by NeAC/NaFAC, returns filed under section 139 or in response to section 142(1)/148(1) with a section 143(2) notice by the Assessing Officer or Prescribed Income tax Authority, failure to file after a section 142(1) notice, and failure to file after section 148(1) where a section 142(1) notice was issued - shall be completed under section 144B.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment scope under section 144B specified: designated classes of pending and new assessments to be completed under that provision.
The order specifies that assessments pending on the cutoff and those initiated thereafter, excluding central charges and international taxation charges, which fall within four categories - notices issued by NeAC/NaFAC, returns filed under section 139 or in response to section 142(1)/148(1) with a section 143(2) notice by the Assessing Officer or Prescribed Income tax Authority, failure to file after a section 142(1) notice, and failure to file after section 148(1) where a section 142(1) notice was issued - shall be completed under section 144B.
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