The CBDT issued Order vide F. No. 187/3/2020-ITA-1 dated March 17, 2022 under section 144B(2) of Income Tax Act, 1961 for specifying the scope/cases to be done under the Income Tax Act.
As part of the tax policy, vide Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, section 144B was inserted in the Act to provide the procedure for faceless assessment with effect from 01.04. 2021 and the Faceless Assessment Scheme, 2019 ceased to operate from that date.
In partial modification of the 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, by F.No.187/3/2020-ITA-1 dated March 31, 2021, as amended by Orders of even number dated September 06, 2021, September 22, 2021 and December 16, 2021, the Central Board of Direct Taxes hereby directs that in addition to the exclusion of the cases in the said Orders, the following shall be excluded from the purview of section 144B of the Act.
“Cases for which the time limit for completion expires on March 31, 2022 pending with the jurisdictional Assessing Officer as on March 15, 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,” the Order said.
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