https://www.taxtmi.com/highlights?id=98449 Fresh assessment after Tribunal remand must be completed within the statutory period under Section 153, and failure to do so bars any further demand. The High Court held that where no assessment order was passed within the extended limitation period, the Assessing Officer could not keep the matter pending or rely on earlier findings independently of a consequential order. The consequence of non-compliance was that the return of income had to be accepted as filed. The writ petition was therefore allowed, and the assessee's return for AY 2014-15 was directed to be accepted. en-us Sat, 04 Apr 2026 10:57:30 +0530 Sat, 04 Apr 2026 10:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98449 Fresh assessment after Tribunal remand must be completed within the statutory period under Section 153, and failure to do so bars any further demand. The High Court held that where no assessment order was passed within the extended limitation period, the Assessing Officer could not keep the matter pending or rely on earlier findings independently of a consequential order. The consequence of non-compliance was that the return of income had to be accepted as filed. The writ petition was therefore allowed, and the assessee's return for AY 2014-15 was directed to be accepted. Highlights Income Tax Sat, 04 Apr 2026 10:57:30 +0530 https://www.taxtmi.com/highlights?id=98449