CBDT excludes cases getting time-barred on 31-03-22 from the Faceless Assessment regime
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- By Chetan Kulasri
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- Last Updated on 21 March, 2022
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Order F no. 187/3/2020-ITA-I, dated 17-03-2022
Section 144B provides the manner in which assessment under Section 143(3) and best judgment assessment under Section 144 shall be conducted in a faceless manner. All the assessments with effect from 01-04-2021 shall be conducted as per the provisions of this section only, except in those cases not covered within the scope of faceless assessment.
The CBDT has notified another case wherein the assessment shall not be completed facelessly. The Board has said that cases pending with Jurisdictional Assessing Officer as on 15-3-2022 or thereafter, for which the time limit for completion expires on 31-03-2022, shall be out of the purview of faceless assessment under section 144B if such cases cannot be completed within limitation period due to technical or procedural constraints.
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