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.

Extension of return filing deadline for VAT returns: online filing allowed, payment obligations unchanged; digital-signature filers exempted from hard copy.
The Commissioner has extended the last date to file first-quarter VAT returns for 2021-22 in Forms DVAT-16, DVAT-17 and DVAT-48 with annexures to the specified extended date. Tax payment obligations remain unchanged and must be paid in the usual manner under the Delhi VAT framework. Dealers filing returns with a digital signature need not submit a hard copy of the return/Form DVAT-56.

Extension of limitation periods directs authorities to apply the nationwide limitation suspension to review and objection proceedings.
Extension of limitation periods for judicial and quasi judicial proceedings applies irrespective of condonability and must be followed by assessing and objection hearing authorities under the DVAT framework for suo motu review, review, rectification, applications and objection petitions; pending appeals may nevertheless continue to be heard and disposed of under existing DVAT Act procedures.