Extended period of limitation U/s. 153 and Us/. 267

CA Sandeep Kanoi Extended period of limitation U/s.  153 and Us/. 267 not available to pass assessment order pursuant to finding/ direction of appellate authority not available if affected party not heard Time limits set out under section 153, for completing the assessments, reassessments and recomputations, are concerned, is that these time limits do not apply in the cases “where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order, under sections 250, 254, 260, 262, 263 or ...