Limitation period for remand-back assessments must follow the Supreme Court's extension when framing fresh assessments. Assessing authorities must frame fresh remand-back assessments within the one-year period after a remand direction, and must apply the Supreme Court's extension of limitation periods to that one-year timeframe where applicable, ensuring departmental practice aligns with the extended limitation regime for judicial and quasi judicial proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation period for remand-back assessments must follow the Supreme Court's extension when framing fresh assessments.
Assessing authorities must frame fresh remand-back assessments within the one-year period after a remand direction, and must apply the Supreme Court's extension of limitation periods to that one-year timeframe where applicable, ensuring departmental practice aligns with the extended limitation regime for judicial and quasi judicial proceedings.
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