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2020 (9) TMI 1053 - HC - Income TaxPeriod of limitation to pass assessment order in case of remand proceedings u/s 153 - extension of time to complete the assessment under Section 153(6)(i) - whether the Assessing Officer would be able to complete the assessment before the expiry of twelve months from the end of the month in which the order passed by this Court remanding the matter back to the Assessing Officer or not? - HELD THAT:- Karnataka High Court in the case of T.M. Kousali v. Sixth Income Tax Officer [1984 (3) TMI 11 - KARNATAKA HIGH COURT] had an occasion to consider Section 153(3)(2) as it was in existent for the relevant period which was equivalent to Section 153(6) of the Act, 1961 as on today. It after considering the decision of this Court in case of Additional CIT v. New Jehangir Vakil Mills Co. Ltd. [1979 (2) TMI 100 - GUJARAT HIGH COURT] held that the proceedings would not be barred by limitation, in view of the Section 153(3)(ii) of the Act, 1961, existing at the relevant time. An order of any Court means an order of any and every Court of the country. - The hierarchy in status of the Court in the country is not decisive. As provided in Section 153(6) of the Act, that there must be a Court, and there must be an order of the Court. Therefore, when this Court remands the matter, it is an order of the Court which would extend the limitation for completing the assessment by the Assessing Officer for another twelve months. Contention canvassed on behalf of the revenue that order of any Court in a proceeding otherwise than by way of an appeal or reference under the Act, like order passed under the Land Acquisition matter, etc., is only required to be taken into consideration for the purpose of enabling the AO to pass order of assessment, reassessment, etc., before the expiry of twelve months from the end of the month in which such order is received or passed cannot be accepted, because order of remand which may be passed by this Court would be an order of any Court in a proceeding, otherwise than by way of appeal or reference under the Act, 1961. Therefore matter is remanded back to the Assessing Officer to pass fresh denovo assessment order, after providing all the details and information in possession of Assessing Officer.
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