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<h1>Tax Authority Excludes Certain Cases from Section 144B(2) Due to Technical or Procedural Delays</h1> The tax authority has issued an order under section 144B(2) of the Income-tax Act, 1961, specifying that cases with a limitation period expiring on March 31, 2022, and pending with the jurisdictional officer as of March 15, 2022, or later, are excluded from the scope of section 144B if they cannot be completed within the prescribed time due to technical or procedural constraints. This order modifies previous instructions and takes immediate effect, clarifying that such cases will not be processed under the procedures outlined in section 144B.