https://www.taxtmi.com/caselaws?id=802529 The limitation period under section 153 applies to a fresh assessment following a Tribunal order under section 254. Routing remanded proceedings through the Dispute Resolution Panel does not displace that time limit, and the period cannot be bypassed by characterising the final assessment as giving effect to the Tribunal's order. An assessment made beyond the applicable period is barred by limitation. en-us Tue, 06 Oct 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802529 The limitation period under section 153 applies to a fresh assessment following a Tribunal order under section 254. Routing remanded proceedings through the Dispute Resolution Panel does not displace that time limit, and the period cannot be bypassed by characterising the final assessment as giving effect to the Tribunal's order. An assessment made beyond the applicable period is barred by limitation. Case-Laws Income Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802529