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Set aside by ITAT
In a case CIT (a) dismissed the appeal of assesse and later on ITAT set aside the order and revert back to ao for give an opportunity of being heard before passing fresh order. However the AO did not pass any order till now and demand of original base order is still on portal. The time limit mention in sec 153 the for set aside order have been lapsed . So what will be status of original base order 143(3) and demand raised.
Replies (1)
- ITAT's decision supersedes the original order, and the AO's failure to pass a fresh order within the stipulated time frame renders the original demand invalid.
- However the assesee should ensure he receives formal communication from the AO regarding the fresh assessment and the invalidation of the original demand. If not, he should seek clarification and confirmation from the AO to avoid any future dispute/s.
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