Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004

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..... -45 Dated 17/12/2021 CIRCULAR Sub - Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 WHEREAS in terms of section 34(2) of the DVAT Act, 2004 , all Assessing Authorities are required to frame remand back assessment pursuant to the direction/order issued by Tribunal or Court within the period of one year after the said direction/order. AND .....

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