https://www.taxtmi.com/circulars?id=65307 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. en-us Fri, 17 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65307 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. Circulars VAT - Delhi Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65307