https://www.taxtmi.com/caselaws?id=348541 HC held the assessment had to be completed within the time limit of s.153(2A). Where the AO failed to complete proceedings within that period after limited remand, the notice dated 14 Sept 2015 and consequential proceedings, including the order dated 2 Dec 2015, were set aside. The Supreme Court analysis cited by Revenue was deemed inapplicable to s.153(2A). Decision rendered in favour of the assessee. en-us Thu, 21 Sep 2017 00:00:00 +0530 Thu, 18 Sep 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348541 HC held the assessment had to be completed within the time limit of s.153(2A). Where the AO failed to complete proceedings within that period after limited remand, the notice dated 14 Sept 2015 and consequential proceedings, including the order dated 2 Dec 2015, were set aside. The Supreme Court analysis cited by Revenue was deemed inapplicable to s.153(2A). Decision rendered in favour of the assessee. Case-Laws Income Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348541