https://www.taxtmi.com/caselaws?id=472317 Fresh assessments following remand to the Dispute Resolution Panel remain governed by the limitation period under Section 153(2A) of the Income-tax Act, 1961. Section 144C creates a time-bound assessment framework involving the Panel. Its exclusion of Section 153 for passing a final assessment order after receipt of Panel directions is limited to that stage and does not displace the limitation applicable where remand requires a fresh determination. As Panel proceedings continue the assessment process, remanded fresh assessments completed beyond the prescribed period are time-barred. en-us Tue, 16 Feb 2021 00:00:00 +0530 Wed, 07 Oct 2026 18:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472317 Fresh assessments following remand to the Dispute Resolution Panel remain governed by the limitation period under Section 153(2A) of the Income-tax Act, 1961. Section 144C creates a time-bound assessment framework involving the Panel. Its exclusion of Section 153 for passing a final assessment order after receipt of Panel directions is limited to that stage and does not displace the limitation applicable where remand requires a fresh determination. As Panel proceedings continue the assessment process, remanded fresh assessments completed beyond the prescribed period are time-barred. Case-Laws Income Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472317