https://www.taxtmi.com/caselaws?id=789205 Failure to complete a fresh assessment within the limitation period following a Tribunal remand leaves no continuing power to disturb the returned income. Where only a remanded issue requires fresh adjudication and no assessment order is made within the extended period under the Income-tax Act, the assessment cannot remain pending and no demand may be enforced contrary to the statutory time limit. The return of income must therefore be accepted as filed; limitation expiry does not revive authority to make or sustain a fresh assessment. en-us Mon, 23 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789205 Failure to complete a fresh assessment within the limitation period following a Tribunal remand leaves no continuing power to disturb the returned income. Where only a remanded issue requires fresh adjudication and no assessment order is made within the extended period under the Income-tax Act, the assessment cannot remain pending and no demand may be enforced contrary to the statutory time limit. The return of income must therefore be accepted as filed; limitation expiry does not revive authority to make or sustain a fresh assessment. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789205