Section 144b of income tax act

23 March 2023 Dear Experts, The assessment unit of the Income Tax Department has passed order U/s 147 r.w.s. 144 read with Section 144B of the Income Tax Act, 1961 in respect of A.Y. 2018-19 but the credit of tax deducted at Source has not been given in the assessment order. Assessee is a retired employee and did not file his return for AY 2018-19, neither U/s 139 nor U/s 148. The assessee could not response to any notices issued by the Department till date as he is diagnosed with Cancer. Whether apart from Appeal to Commissioner Appeals and Revision U/s 234, any other options available so that the assessee gets the credit of Tax deducted at Source as the same is reflected in Form 26AS. Whether the order U/s 147 r.w.s. 144 read with Section 144B be rectified U/s 154 by making an application to the Jurisdictional Assessing Officer? Note: In Income Tax Portal facility for rectification U/s 154 is available only for intimations issued U/s 143(1). 24 March 2023 Rectification Proceedings. 7. (1) With a view to rectifying any mistake apparent from the record the National Faceless Appeal Centre may amend any order passed by it, by an order to be passed in writing. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in sub-paragraph(1) may be filed with the National Faceless Appeal Centre by the, — (a) appellant or any other person, as the case may be; or (b) appeal unit preparing or reviewing or revising the draft order; or ...

Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 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. Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) ITA-I Section Room No. 245A, North Block, New Delhi Order No. F.No.187/3/2020-ITA-I | Dated: 17th March, 2022 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 31.03.2022 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 he done under the Act. by F.No.187/3/2020-ITA-I dated 31st March, 2021, as amended by Orders of even number dated 06th September 2021, 22nd September 2021 and 16th December 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 he excluded from the purview of section 144B of the Act: Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due...

23 March 2023 Dear Experts, The assessment unit of the Income Tax Department has passed order U/s 147 r.w.s. 144 read with Section 144B of the Income Tax Act, 1961 in respect of A.Y. 2018-19 but the credit of tax deducted at Source has not been given in the assessment order. Assessee is a retired employee and did not file his return for AY 2018-19, neither U/s 139 nor U/s 148. The assessee could not response to any notices issued by the Department till date as he is diagnosed with Cancer. Whether apart from Appeal to Commissioner Appeals and Revision U/s 234, any other options available so that the assessee gets the credit of Tax deducted at Source as the same is reflected in Form 26AS. Whether the order U/s 147 r.w.s. 144 read with Section 144B be rectified U/s 154 by making an application to the Jurisdictional Assessing Officer? Note: In Income Tax Portal facility for rectification U/s 154 is available only for intimations issued U/s 143(1). 24 March 2023 Rectification Proceedings. 7. (1) With a view to rectifying any mistake apparent from the record the National Faceless Appeal Centre may amend any order passed by it, by an order to be passed in writing. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in sub-paragraph(1) may be filed with the National Faceless Appeal Centre by the, — (a) appellant or any other person, as the case may be; or (b) appeal unit preparing or reviewing or revising the draft order; or ...

Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 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. Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) ITA-I Section Room No. 245A, North Block, New Delhi Order No. F.No.187/3/2020-ITA-I | Dated: 17th March, 2022 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 31.03.2022 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 he done under the Act. by F.No.187/3/2020-ITA-I dated 31st March, 2021, as amended by Orders of even number dated 06th September 2021, 22nd September 2021 and 16th December 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 he excluded from the purview of section 144B of the Act: Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due...