TMI Blog2020 (1) TMI 1684X X X X Extracts X X X X X X X X Extracts X X X X ..... decline to interfere in the order passed by the CIT(A), his order on this issue, is hereby upheld and the grounds of appeal raised by the Revenue is dismissed. - SHRI S.S.GODARA, JM DR. A.L.SAINI, AM For the Appellant : Shri Radhey Shyam, CIT For the Respondent : None ORDER Dr. A.L. Saini, AM: The captioned appeal filed by the Revenue, pertaining to assessment year 1995-96, is directed against the order passed by the Commissioner of Income Tax (Appeal)-20, Kolkata in appeal no. CIT(A), Kolkata-20/10090/2007-08, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 / 254 / 143(3) of the Income Tax Act, 1961 (in short the Act ) dated 02/07/2007. 2. At the time of hearing none appeared on behalf of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 remanding the issue to the AO for fresh adjudication - thus it was the case of limitation u/s 153(2A)) - which mandate was that the assessment order be completed before the expiry of 1 year from the end of the financial vear in which the order u/s 254 is received by the Commissioner. Thus, in this instant case, the assessment order was to be made by 31.03.2005. Whereas the impugned assessment order was made 2 years later - on 02.07.2007. Even the notice for hearing was issued after the period for making the order of assessment had already been time-barred - being notice dated 12.04.2007. 5.1.2. I have today also passed the appeal order for the AY 1998-99 on the likewise assessment u/s 144/254. That order too the ACIT AO had made by on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside to complete same de novo and even if fresh assessment has to be made in respect of any one issue in pursuance of order under section 250 or 254 or 263 or section 264, provisions of section 153(2A) would be applicable for purpose of completing fresh assessment on said issue which has been set aside for fresh adjudication - Held, yes - Whether time-limit for making fresh assessment referred to in section 153(2A) is not lifted by section 153(3) - Held, yes - Whether where Tribunal directed Assessing Officer to decide matter afresh but there was no specific finding or direction on issues involved therein, provisions of section 153(3) would not be applicable - Held, yes - Whether, therefore, fresh assessment order of Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
