TMI Blog2008 (2) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered by MADAN B. LOKUR J.—1. The Revenue is aggrieved by an order dated December 22, 2006, passed by the Income-tax Appellate Tribunal, Delhi Bench "A" in I. T. A. No. 2892/D/2004 relevant for the assessment year1996-97. 2. The assessment in respect of the assessee was completed under section 144 of the Income-tax Act, 1961 (for short "the Act") on March 31, 1999. 3. Feeling aggrieved by the assessment order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) ("the CIT(A)") who passed an order dated May 12, 2000, the operative portion of which is important and that reads as follows "It was also the case of learned counsel that the additions were made without any basis and there was no history ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass order under section 144 taking the explanation into account. Therefore, this matter is restored to the file the Assessing Officer. Thus, ground No. 2 of the appeal is treated as allowed." 4. When the matter was taken up by the Assessing Officer pursuant to the above order, he issued a notice to the assessee under section 143(2) of the Act on February 24, 2003, for making a fresh assessment. According to the assessee, the notice was barred by limitation in view of the provisions of section 153(2A) of the Act. 5. Since the assessee apparently did not co-operate with the Assessing Officer, the assessment, as originally framed, was once again made by the Assessing Officer. 6. Against the assessment order, the assessee preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provisions of sub-sections (1), (1A), (1B) and (2) shall not apply to the following classes of assessments, reassessments and recomputations which may, subject to the provisions of sub-section (2A), be completed at any time—. (ii) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act." 9. It was contended by learned counsel for the Revenue that the order passed by the Commissioner of Income-tax (Appeals) did not set aside the assessment order and, therefore, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) although these specific words were not used in the appellate order. ' 12. This being the positions in our opinion, section 153(2A) of the Act is clearly applicable. 13. In so far as the applicability of section 153(3) (ii) of the Act is concerned that relates to giving effect to a finding or direction, inter alia, by the Commissioner of Income-tax (Appeals). What this means is that the Assessing Officer must comply with the finding or direction given by the appellate authority without necessarily disturbing the assessment order. In so far as the present case is concerned, that is not the position because the Assessing Officer was directed by the Commissioner of Income-tax (Appeals) to pass a fresh order under section 144 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
