Assessment completion exception allows jurisdictional officers to finalise pending cases where procedural constraints prevent standard completion. Administrative order provides a limited exclusion permitting jurisdictional Assessing Officers to complete assessments that cannot be finalised under the prescribed procedural regime due to technical or procedural constraints where the limitation period for completion expires on the specified date; the exception is confined to that class of cases and takes immediate effect.
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 completion exception allows jurisdictional officers to finalise pending cases where procedural constraints prevent standard completion.
Administrative order provides a limited exclusion permitting jurisdictional Assessing Officers to complete assessments that cannot be finalised under the prescribed procedural regime due to technical or procedural constraints where the limitation period for completion expires on the specified date; the exception is confined to that class of cases and takes immediate effect.
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