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<h1>Section 119 Income-tax Act allows Assessing Officers to complete assessments delayed by procedural issues before March 31, 2022</h1> An order under section 119 of the Income-tax Act, 1961, adds an exception to section 144B, permitting jurisdictional Assessing Officers to complete assessments for cases where the limitation period expires on March 31, 2022, but cannot be finalized under section 144B due to technical or procedural constraints as of March 15, 2022, or later. This exception applies solely to cases with the specified expiry date and modifies prior orders issued in 2021. The directive is effective immediately, ensuring assessments delayed by procedural issues are completed by the appropriate officers within the prescribed timeframe.