Order under section 119 of the Income-tax Act, 1961 providing exclusions to section 144B of the Act Cases in which limitation period expires on 30.09.2021.

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....of Direct Taxes North Block, New Delhi Dated 22 September, 2021 To, All Principal Chief Commissioners of Income Tax, All Chief Commissioners of Income Tax Madam/Sir, Subject :- Order under section 119 of the Income-tax Act, 1961 providing exclusions to section 144B of the Act Cases in which limitation period expires on 30.09.2021. Reg. - Cases in which limitation perio....

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....tember, 2021, in addition to the exceptions provided in the said Order, the following exception was also added: iii. Assessment orders in cases where pendency could not be created on ITBA portal because of technical reasons or cases not having a PAN, as the case may be. 3. In further modification of the above Order, the Board in exercise of powers under section 119 of the Act, hereby d....