time limit

See

Section 153(3)

Situation:
Assessment u/s 143(3), 144 or 147 has been canclled and reffered back to AO for fresh assessment by an order under section 254, 263, or 264

Time limit to complete assessment:
9 months from the end of the financial year in with the order under section 254 is received by CIT or order under section 263 or 264 is passed by CIT
(if case is reffered to transfer pricing officer then it is 21 months instead of 9 months)

See

Section 153(3)

Situation:
Assessment u/s 143(3), 144 or 147 has been canclled and reffered back to AO for fresh assessment by an order under section 254, 263, or 264

Time limit to complete assessment:
9 months from the end of the financial year in with the order under section 254 is received by CIT or order under section 263 or 264 is passed by CIT
(if case is reffered to transfer pricing officer then it is 21 months instead of 9 months)

Now section 153(6)

Situation
Here assessment is not cancelled or set aside but a direction is given in the order passed under Section 250, 254, 263 or 264 as a result of which income of any assessment year escapes assessment

It is possible only in 2 cases
1) direction is given to exclude the income from the total income of one person and to include the said income in the total income of some other person
2) direction is given to exclude income from total income of the assessee in 1 assessment year and to include the said income in the total income of another assessment year

Time limit:
before the expiry of 12 months from the end of the month in which such order is received by CIT or passed by CIT as the case may be.

u/s 153(3)(a) assessment is not cancel but direction is given ..Nd there is no tym limit ...please explian why it's differ b/w our abswer

9 Month limit is in 152(2A)????

Here is d Extract of whole 153(3)
I dont see any15 3(3)(a)
Plz

[3] Notwithstanding anything contained in sub-sections [1] and [2], an order of fresh assessment in pursuance of an order under section 254 or section 263 orsection 264, setting aside or cancelling an assessment, may be made at any time before the expiry of nine months from the end of the financial year in which the order under section 254 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Principal Commissioner or Commissioner :

85[Provided that where the order under section 254 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Principal Commissioner or Commissioner on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words "nine months", the words "twelve months" had been substituted.]

ok tq