No Income Tax Assessment Order Passed After ITAT’s Remand: Delhi HC Directs Acceptance of Return and...

The Delhi High Court has directed the acceptance of an income tax return and refund, as no assessment order was passed after the ITAT's remand. The High Court observed that despite the Income Tax Appellate Tribunal remanding the case for a fresh assessment, the Assessing Officer failed to pass an assessment order within the stipulated time. In such circumstances, where the department has not complied with the appellate directions within the prescribed period, the High Court ruled that the income declared by the assessee in their return should be accepted, and any excess tax paid should be refunded.