Section 153(2A): One-Year Limit for Consequential Orders after Remand

Joseph Madathiparambil Michael Vs DCIT (Kerala High Court)

The Kerala High Court recently addressed an important issue regarding the time limit for passing consequential orders following a remand in income tax assessments. The case, Joseph Madathiparambil Michael Vs DCIT, centered around whether the one-year limit prescribed by Section 153(2A) of the Income Tax Act, 1961, applies when an appellate or revisional authority remands a case to the assessing authority on a specific issue.

The petitioner, an assessee under the Income Tax Act, challenged an order (E

Please become a Premium member. If you are already a Premium member, login here to access the full content.