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The law sets a time limit for completing a fresh assessment ordered in revision, counted from the end of the financial year of the revision order. Check the exact limit for your case.
ITR
Time to complete a fresh assessment after revision
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Provisions
Sec 153, Income-tax Act 1961 (now Sec 286, Income-tax Act 2025); Sec 263, Income-tax Act 1961 (now Sec 377, Income-tax Act 2025)
Analysis
Track the date of the revision order and work out the limit. If the fresh order comes after it, raise the time bar in appeal. Meanwhile, reply fully in the fresh proceedings. Keep records of all dates.
Close
- Note the revision order date.
- Work out the time limit for the fresh assessment.
- Reply in fresh proceedings fully.
- Raise time bar if the order is late.
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