Reassessment/set-aside cases where time limit for complication expires on 30-9-21 to be excluded from Sec. 144B

The CBDT has notified two more situations where the assessment not to be done under the faceless assessment regime. Assessment for cases where afresh assessment to be made due to set-aside of assessment order or assessment to be done under section 147 shall be completed by jurisdictional AO if the time limit for completion expires on 30-9-21. However, such assessment shall be pending with jurisdiction AO as on 11-09-21 or thereafter.The CBDT has notified two more situations where the assessment not to be done under the faceless assessment regime. Assessment for cases where afresh assessment to be made due to set-aside of assessment order or assessment to be done under section 147 shall be completed by jurisdictional AO if the time limit for completion expires on 30-9-21. However, such assessment shall be pending with jurisdiction AO as on 11-09-21 or thereafter.taxmann.com Latest Statutory HappeningsRead More

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