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of <h1>Section 119 Order Revises Section 144B, Transfers Most Assessments to Central Charges Under Section 127</h1> An order issued under section 119 of the Income-tax Act, 1961, modifies prior directives related to section 144B by adding an exclusion for assessment proceedings pending or initiated following action under section 133A of the Act. It mandates that all such cases, excluding those involving international taxation, must be transferred to Central Charges under section 127, irrespective of whether impounded material is present. The completion of assessments in these cases is to be handled exclusively by Central Charges. This directive is effective immediately.
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