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Remand back order from ITAT

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Vikas Goyal

29 Points Posted on 27 November 2010

Hey friends,

I need your valuable suggestions in this matter:

When there is remand back order by ITAI to AO to do fresh assessment, can AO do full re-assessment in every respect or he should do re-assessment only on the matters raised before ITAT? What are his powers in this regard?

Pls reply with appropriate sections and case laws (if any)

Thanks

Replies (2)

Member

Management

325 Points Posted on 28 November 2010

There is a difference between an issue being remanded back for a specific issue and the assessment being set aside to be done afresh. In the former, the AO has to deal with the specific issue and cannot travel outside that issue. In case the assessment is set aside to be done afresh, all issues are open. While there is no time limit for the former, the time limit as per Section 153 applies in the case of the latter.