Cases transferred to NeAC but not falling in FAS-2019 ambit

National e-Assessment Centre, Delhi
Room No. 401. 2nd floor, E-Ramp,
Jawaharlal Nehru Stadium, Delhi-110003.
email: delhi.ito.hq.pccit.neac@incometax.gov.in
Plume No: 24367003

F. No. Pr. CCIT(NeAC)/2020-21/613

Dated:12.02.2021

To,

Pr. Chief Commissioners of Income tax Gujarat, Karnataka & Goa. MP & Chhatisgarh, Odisha. NWR, TN & Puducherry, Delhi, NER, AP & Telangana. Rajasthan, UP(W) & Uttrakhand, Kerala, West Bengal & Sikkim, UP(E), Mumbai, Nagpur, Bihar & Jharkhond, Pune.)

Madam/Sir

sub:- Cases already transferred to NeAC but do not fall within the ambit of FAS-2019

Kindly refer to the above.

2. I am directed to state that the cases where notice u/s 148 of the Act were issued by the Jurisdictional Assessing Officer (JAO) and where:-

(1) Returns of income have been filed and notice u/s 143(2) of the Act has not issued by JAO or Prescribed Authority, or

(2) Returns of income have not been filed and notice u/s 142(1) of the Act has not been issued by the JAO,

do not fall within the ambit of FAS-2019 in view of the CBDTs order F.No. 187/3/2020-ITA-1 dated 13.08.2020.

2. With the approval of CBDT, the cases falling within the above categories as identified by the Systems Directorate are being transferred back to the JAO to carry out the necessary actions.

Your’s Faithfully,

(Ashish Abrol )
Commissioner of Income-tax
National e-Assessment Centre, Delhi

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