Tribunal Mistakenly Applied Section 153(2A) Instead of Section 153(3) on Tax Assessment Time Limits During Remand Proceedings.

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....Time limit for completion of assessment and reassessment u/s 153 - Fresh Order passed in remand proceedings - the provisions of Section 153(3) of the Act apply to the fact situation of the case and the tribunal therefore, committed an error of law in holding that the order passed by the CIT(A) was passed u/s 153(2A).....