Section 153(2A) of Income Tax Act mandates 9-month limit for all remand assessments, ensuring uniformity in completion timelines.

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....Assessment u/s 153A r.w.s. 254 - period of limitation u/s 153(2A) - period of limitation prescribed for completion of remand (nine months) constituted a special provision, which applies to every class of remand regardless whether they originate from assessments/re- assessments/revisions or search and seizure assessments.....