Last date of completion of assessment

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If your AY2018 scrutiny assessment is taking too long, there are remedies available. Generally, assessments should be completed within 12 months of the financial year's end, with an extra 12 months if a Transfer Pricing Officer is involved. If the department misses these deadlines, the assessment proceedings become invalid, meaning no further order can be passed.

manohar boddeda

manohar boddeda (Querist)
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04 July 2025 In the AY2018 scrutiny assessment had begin and from assesse all the reqired infomation have been furnished but till the date their is no response from the department about completion of assessment which remedy is available ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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05 July 2025 The time limit is generally 12 months from the end of the financial year in which the notice under Section 148 was served. If the case involves a reference to the Transfer Pricing Officer, the time limit is extended by 12 months. If the assessment is not completed within the prescribed period, the proceedings become invalid and no order can be passed after the expiry of the time limit.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2025 Good luck...

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