Time Limit for assessment complettion when ITAT simply restored matter to AO without any finding or direction
June 12, 2017
Income Tax, ITAT, Judgments
Time Limit for assessment-When ITAT simply restored matter to AO for fresh adjudication without any finding or direction, section 153(2A) was applicable and the order was subject to time limitation prescribed. Time Limit for assessment completion u/s 153 ABCAUS Case Law Citation: ABCAUS 1276 (2017) (06) ITAT The …