Exclusion from Section 144B: de novo and reassessment cases pending with assessing officers excluded where completion is technically infeasible. Exclusion from the procedural regime under Section 144B is directed for cases set aside for de novo disposal and cases requiring reassessment where the limitation for completion expires on 30.09.2021, provided they were pending with the jurisdictional Assessing Officer as on 11.09.2021 or thereafter and cannot be completed under Section 144B due to technical or procedural constraints.
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 Section 144B: de novo and reassessment cases pending with assessing officers excluded where completion is technically infeasible.
Exclusion from the procedural regime under Section 144B is directed for cases set aside for de novo disposal and cases requiring reassessment where the limitation for completion expires on 30.09.2021, provided they were pending with the jurisdictional Assessing Officer as on 11.09.2021 or thereafter and cannot be completed under Section 144B due to technical or procedural constraints.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
