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2023 (12) TMI 935 - DELHI HIGH COURTLimitation for passing fresh assessment order - Whether assessment orders pursuant to the appellate orders of the Tribunal are barred by limitation in terms of section 153? - principal reason petitioner has approached this court is that since limitation under Section 153(2)(A)/153(3) had expired pursuant to the orders passed by Tribunal AO had been emasculated of the jurisdiction to pass a fresh assessment order - HELD THAT:- The counter-affidavit filed on behalf of the respondents/revenue, does not indicate the dates of which add ‘of’ the orders dated 21.11.2014 and 29.05.2015 passed by the Tribunal were served on the petitioner. As would be evident, the best scenario for the respondents/revenue would be if the order of the Tribunal was served on or after 01.04.2016, but on or before 31.05.2016. It is not in dispute that as per Section 153(2)(A) [which is the old provision], the limitation would expire on 31.03.2018. However, if the amended provision, i.e., Section 153(3) of the Act were to be taken into account, the limitation would expire on 31.03.2017. It is also not disputed that this aspect of the matter is covered by the judgments of the coordinate bench rendered in Nokia India (P.) Ltd. [2017 (9) TMI 1298 - DELHI HIGH COURT] and Aricent Technologies (Holdings) Ltd [2023 (3) TMI 220 - DELHI HIGH COURT]. Thus, whichever regime we take into account, i.e., the time limit fixed as per Section 153(2)(A) of the Act or the time limit fixed by the amended provision i.e., Section 153(3) of the Act, as of today the AO is bereft of jurisdiction and hence, would have no legal locus to pass assessment order(s). Therefore, the prayers made in the writ petition are allowed. Assessment proceedings concerning AY 1998-99 to AY 2009-10, pursuant to the orders of the Tribunal dated 21.11.2014 and 29.05.2015, have become time-barred. AO is thus directed to accept the return income lodged by the petitioner for the aforementioned AYs. Resultantly, the return as available on record will be processed and consequential orders would be passed.
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