CBDT issued order under section 144B(2) of the IT Act for defining the scope and cases to be done under Income Tax Act

The Central Board of Direct Taxes(CBDT) issued order under section 144B(2) of the IT Act for defining the scope and cases to be done under Income Tax Act Vide F. No. 187/3/2020-ITA-1 dated 17th March 2022.

The Order is Given Below:

In partial modification of the Order under sub-section (2) of Section 144B of the Income-tax Act, 1961 (the Act), for specifying the scope/cases to be done under the act, by F. No. 187/3/2020-ITA-1 dated 17th March, 2021, a amended by Order of even number dated 06th September, 2021, 22nd September 2021 and 16th December 2021, the Central Board of Direct Taxes hereby direct that in audition to the exclusion of the case in the said Order , the following shall be excluded from the purview of Section 144B of the Act:

Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical/procedural constraints in the given period of limitation.

2. This order shall come into effect immediately.

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