Partial Modification in the Order issued u/s 144B(2) Income-tax Act, 1961 for specifying the scope/cases to be done under the Act - Income Tax - F No. 187/3/2020-ITA-I

F. No. 187/3/2020-ITA-I Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) North Block, New Delhi Dated, the 22nd September, 2021 ORDER Subject :- 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 Reg : Cases in which limitation period expires on 30.09.2021 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, F. No. 187/3/2020-ITA-I dated 31st March, 2021 , further amended by Order F.No.187/3/2020-ITA-I dated 06th September, 2021 (the Orders), the Central Board of Direct Taxes hereby directs that in addition to the exclusion of the cases in the said Orders, cases (a) set aside to be done de novo or (b) to be done u/s 147 of the Act for which the time limit for completion expires on 30.09.2021 pending with the jurisdictional Assessing Officer as on 11.09.2021 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, shall also be excluded from the purview of section 144B of the Act. 2. This order comes into effect immediately. -Sd- (Sourabh Jain) Under Secretary (ITA-I), CBDT