Exclusion from section 144B: cases arising from Section 133A actions removed from 144B's scope with immediate effect. Cases where assessment proceedings are pending or initiated pursuant to action under Section 133A, or where action under Section 133A is conducted in ongoing assessment proceedings, are excluded from the purview of Section 144B of the Income-tax Act, by a CBITs order amending prior scope-specifying instructions; the order 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.
Exclusion from section 144B: cases arising from Section 133A actions removed from 144B's scope with immediate effect.
Cases where assessment proceedings are pending or initiated pursuant to action under Section 133A, or where action under Section 133A is conducted in ongoing assessment proceedings, are excluded from the purview of Section 144B of the Income-tax Act, by a CBITs order amending prior scope-specifying instructions; the order takes immediate effect.
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