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2016 (7) TMI 1543 - ITAT MUMBAIRectification u/s. 154 - HELD THAT:- Tribunal had restored the matter to the file of the AO for a ‘fresh decision’. It was not a case of simple direction to the AO, wherein he has to give appeal effect only. If the Tribunal directs the Revenue Authorities to verify certain facts like arithmetic calculations or to decide a particular ground of appeal that remained to be adjudicated, it can safely be said that the time limit prescribed by the section 153(2A) would not be applicable. But, in a case like this, where the AO had to not only decide the applicability of certain sections, but also had to decide the nature of the sections, would be covered by the provisions of 153(2A) of the Act. Tribunal had directed the AO to decide as to whether the sub-sections (2) and (3) of subsection 14A of the Act were retroactive in operation. Thus, it was a case of fresh adjudication. Therefore, in our opinion, the FAA was not justified in holding that the provisions of section 153(3)(iii) were applicable to the case under consideration. Reversing his order, we hold that the order passed by the AO was not valid and was barred by time-limit as prescribed by the provisions of section with 153(2A) of the Act. First ground of appeal, raised by the assessee, is decided in its favour. As we have held that order of the AO was not a valid order, therefore, we are not deciding the merits of the case. As the order of the AO has been held to be an invalid order, therefore, all the three matters (Appeal by the AO, appeal filed by the assessee with regard to the order passed u/s.154 of the Act and the CO filed by the assessee) become infructuous
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