What is the time limit of assessment where matter is remand back to Assessing Officer by ITAT? Assessment is related to Assessment Year 2013-14 and ITAT passed its order on 19.04.2018.
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Time assessment of assessment
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It will be 9 months from the end of the FY in which order of remand back is passed i.e. 31.12.2019. Check Section 153(3).
Note - there is also one amendment in this section but that is applicable if the order would have been passed after 1st April 2019. in that case 9 month would be read as 12 month
Note - there is also one amendment in this section but that is applicable if the order would have been passed after 1st April 2019. in that case 9 month would be read as 12 month
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