https://www.taxtmi.com/caselaws?id=444627 A limited appellate remand of specified bad-debt or advance write-offs and Section 14A disallowance issues does not set aside the assessment as a whole or require a fresh assessment. Action to give effect to such an order was subject to the transitional limitation under Section 153(7), requiring completion by 31 March 2017 for relevant orders received before 1 June 2016; notices issued thereafter were time-barred. Once further assessment action is barred, the return must be accepted for determining the tax position, and refund representations, including applicable interest on excess tax paid, require consideration in accordance with law. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 31 Jul 2026 11:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444627 A limited appellate remand of specified bad-debt or advance write-offs and Section 14A disallowance issues does not set aside the assessment as a whole or require a fresh assessment. Action to give effect to such an order was subject to the transitional limitation under Section 153(7), requiring completion by 31 March 2017 for relevant orders received before 1 June 2016; notices issued thereafter were time-barred. Once further assessment action is barred, the return must be accepted for determining the tax position, and refund representations, including applicable interest on excess tax paid, require consideration in accordance with law. Case-Laws Income Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444627