Comparison of section 283 'Provision for cases where assessment is in pursuance of an order on appeal, etc.' between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

Section 283 limits notices under section 280 for assessments to reflect appeals, while leaving section 280 time bars intact

Clause 283 permits issuance of a notice under section 280 to make assessments, reassessments or recomputations to give effect to appellate or Approving Panel findings, subject to a proviso preserving other time-bar provisions that had already operated when the triggering order or reference occurred. The Bill originally stated the power operated 'irrespective of anything contained in sections 280 and 282,' but the enacted Act omits the explicit override of section 280 and references only section 282, narrowing the express carve-out and potentially leaving section 280's procedural or temporal constraints operative.