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    <title>Order under section 119 of the Income-tax Act, 1961 - Providing exclusions to section 144B of the Act.</title>
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    <description>The Central Board adds an exception to the faceless assessment regime permitting assessments outside the national faceless mechanism where ITBA pendency could not be created for technical reasons or where the assessee lacks a PAN, and clarifies that cases transferred by senior officials in charge of the national faceless mechanism are to be handled as per the specified procedural letter.</description>
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      <description>The Central Board adds an exception to the faceless assessment regime permitting assessments outside the national faceless mechanism where ITBA pendency could not be created for technical reasons or where the assessee lacks a PAN, and clarifies that cases transferred by senior officials in charge of the national faceless mechanism are to be handled as per the specified procedural letter.</description>
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