Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
Income Tax: In best judgment cases where taxpayers remain unresponsive to the Faceless Assessing Officer, the Commissioner (Appeals) shall be empowered to set aside the assessment order and refer the case back to the Assessing Officer for fresh assessment. Consequential amendment in section 153(3) provides the time limit for disposal of cases set aside by the Commissioner (Appeals). This amendment takes effect from October 1, 2024, applicable to appellate orders passed by the Commissioner (Appeals) on or after that date.