Special audit 142(2A) period is excluded from limitation period in terms of clause (iv) to Explanation 1 of section 153(1).…
Distinction between setting aside of assessment and assessment order. When assessment on an issue set aside and remanded for decision…
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment…
Limitation Period us 153-Contention was that ITAT had set aside Assessment order of CIT-A only and not order of the…