CBDT instructs to get the assessment done by jurisdictional AO where cases are to be completed by 31.3.2022
Government of India
Ministry of Finance Department of Revenue
Central Board of Direct Taxes
Room No. 245A, North Block New Delhi
Order No. F. No. 187/3/2020-ITA-I | Dated: 17th March, 2022
Subject: – Order under section 119 of the income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act.
Reg.- Cases in which limitation period expires on 31.03.2022
In partial modification of Order under section 119 of the Income-tax Act, 1961 (the Act) by F.No.187/3/2020-ITA-I dated 31st March, 20211 as modified by orders of even number dated 06th September 2021, 22nd September 2021 and 16th December 2021. the Central Board of Direct Taxes (the Board) in exercise of powers under section 119 of the Act, hereby directs that in addition to the exceptions as provided in the said orders, the following exception is hereby added as under:- vi. Assessment orders in all cases for which the time for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot he 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. Accordingly, the Board clarifies that assessment in cases at (vi) above shall he completed by the jurisdictional Assessing Officer.
3. The Board further reiterates that the exception at (vi) above is applicable only to the cases for which the time limit for completion expires on 31.03.2022.
4. This order shall come into effect immediately.
Under Secretary (ITA-I)