Section 283
Section 283: reassessment to give effect to an appeal, revision or court order
Section 283 is an exception to the time limits in Section 282. It lets the Assessing Officer issue a notice under section 280 at any time where the assessment, reassessment or recomputation is needed to give effect to a finding or direction in an appellate/revisional/court order, or a direction of the Approving Panel under section 274(6) - subject to safeguards against reviving already time-barred years.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
When the notice can be issued without the usual time limit
Irrespective of the time limits in section 282, a notice under section 280 may be issued at any time to make an assessment, reassessment or recomputation in consequence of, or to give effect to:
- any finding or direction contained in an order passed by any authority, Tribunal or Court in any proceeding under this Act or any other law; or
- directions issued by the Approving Panel under section 274(6).
Safeguard: cannot revive an already time-barred year
This override does not apply where the assessment, reassessment or recomputation relates to a tax year that could not have been assessed under the Act because it was already time-barred at the relevant time - namely, when the order that was the subject-matter before the authority/Tribunal/Court was made, when the underlying proceedings (other than those culminating in an order) that were the subject-matter before the Court were initiated, or when the reference to the Approving Panel was made by the jurisdictional Principal Commissioner or Commissioner under section 274(4).
Time limit for issuing the notice itself
Where this section applies, the notice under section 280 must be issued within three months from the end of the quarter in which the certified copy of the order of the authority or Court is received by the jurisdictional Principal Commissioner or Commissioner.
Frequently asked questions
Can a reassessment notice be issued after the normal time limit under Section 282?
Yes, in a limited situation: Section 283 allows a notice under section 280 to be issued at any time if it is needed to give effect to a finding or direction in an appellate, revisional or court order, or an Approving Panel direction under section 274(6).
Is there any limit on this override?
Yes - it cannot be used to reassess a tax year that was already time-barred at the point the underlying order was passed or the underlying court proceeding was initiated, or when the Approving Panel reference was made.
How quickly must the notice be issued once the order is received?
Within three months from the end of the quarter in which the certified copy of the authority's or Court's order is received by the jurisdictional Principal Commissioner or Commissioner.
Related sections
Want this applied to your actual filing, not just explained?
Get help with a reassessment notice following an appeal orderLast updated 9 September 2026