Order under sub-section (2) of Section 144B of the Income-tax Act. 1961 for specifying the scope / cases to be done under the Act - Income Tax - F.No. 187/3/2020-ITA-1

F.No. 187/3/2020-ITA-1 Government Of India Ministry Of Finance Department Of Revenue (Central Board of Direct Taxes) North Block, New Delhi - 110001 Dated the 31 st March, 2021 Order under sub-section (2) of Section 144B of the Income-tax Act. 1961 for specifying the scope / cases to be done under the Act regarding In pursuance of sub-section (2) of Section 144B Of the Income-tax Act, 1961 (hereinafter referred to as the Act ), the Central Board Of Direct Taxes hereby specifies that all the assessment proceedings pending as on 31.03.2021 and the assessment proceedings initiated on or after 01.04.2021 (other than those in the Central Charges and International Taxation charges) which fall under the following class of cases shall be completed under section 144B of the Act:- a. where the notice under section 143(2) of the Act was/is issued by the (erstwhile)NeAC or by the NaFAC; b. where the assessee has furnished her / his return of income under section 139 or in response to a notice issued under section 142(1) or section 148(1); and a notice under section 143(2) of the Act, has been issued by the Assessing Officer or the Prescribed Income-tax Authority, as the case may be; c. where the assessee has not furnished her / his return of income in response to a notice issued under section 142(1) of the Act by the Assessing Officer; d. where the assessee has not furnished her / his return of income under section 148(1) of the Act and a notice under section 142(1) of the Act has been issued by the Assessing Officer. 2. This order shall come into force with effect from the 1st day of April, 2021. (Gulzar Ahmad Wani) JCIT (OSD)(ITA-1)