Assessing Officer Must Reassess Within Section 153(2A) Timeframe if Tribunal Cancels Income Tax Assessment Order.

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....Validity of assessment - if a matter falls u/s. 153(2A) of the Act i.e. if the Tribunal has set aside or cancelled the assessment, then the fresh order by the AO of assessment shall be passed within the period as prescribed u/s. 153(2A) - AT....