Exclusion from assessment procedure for cases with expiring limitation pending with AO unable to be completed due to technical constraints. The order excludes from the scope of section 144B assessments cases whose time limit for completion expires at the end of March 2022 and which are pending with the jurisdictional Assessing Officer as on the mid March cut off or thereafter, where technical or procedural constraints prevent completion under the section 144B procedure. The directive is effective immediately and modifies prior orders by adding these cases to the list of exclusions from the faceless assessment framework.
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.
Exclusion from assessment procedure for cases with expiring limitation pending with AO unable to be completed due to technical constraints.
The order excludes from the scope of section 144B assessments cases whose time limit for completion expires at the end of March 2022 and which are pending with the jurisdictional Assessing Officer as on the mid March cut off or thereafter, where technical or procedural constraints prevent completion under the section 144B procedure. The directive is effective immediately and modifies prior orders by adding these cases to the list of exclusions from the faceless assessment framework.
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