Tag Archives: Asst./ Dy. Commissioner of Income-tax

Failure to pass fresh assessment order within statutory limitation period invalidates demand and validates returned income

By | October 13, 2026

Failure to pass fresh assessment order within statutory limitation period invalidates demand and validates returned income Issue Whether the failure of the Assessing Officer to pass a fresh assessment order pursuant to a Tribunal remand within the extended limitation period prescribed under Section 153(3) read with Section 153(4) bars any demand from being raised and… Read More »