https://www.taxtmi.com/caselaws?id=787369 Section 153(2A) governs the time limit for a fresh assessment following an appellate order that sets aside or cancels an earlier assessment and remits the matter. Section 153(3), governing consequential orders, remains subject to that limitation where the remand requires fresh assessment of an issue. Applying the limitation period from the Tribunal's remand order, the Dispute Resolution Panel directions and consequential transfer-pricing and assessment actions were completed after expiry of the statutory period. The final assessment orders are therefore described as time-barred and liable to be quashed. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787369 Section 153(2A) governs the time limit for a fresh assessment following an appellate order that sets aside or cancels an earlier assessment and remits the matter. Section 153(3), governing consequential orders, remains subject to that limitation where the remand requires fresh assessment of an issue. Applying the limitation period from the Tribunal's remand order, the Dispute Resolution Panel directions and consequential transfer-pricing and assessment actions were completed after expiry of the statutory period. The final assessment orders are therefore described as time-barred and liable to be quashed. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787369