Section 27(8)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994
(b)Where an order of ex-parte assessment is set aside and case reopended under Section 72 for making a fresh assessment, such fresh assessment shall be made within a period of six calender months from the date of setting aside the ex-parte order of assessment or within the period laid down in clause (i) whichever is later; and