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TMI Blog2013 (7) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... d the period of limitation, it was wholly without jurisdiction rendering the entire proceeding a nullity - once reassessment order was passed, original underassessment was set aside, to the extent of underassessment but not in respect of matters covered by the original assessment and not subject matter of reassessment proceedings or order - Following decision of Commissioner of Income Tax versus Alagendran Finance Limited [2007 (7) TMI 304 Supreme Court] - Decided against Revenue. - Income Tax Appeal No. 294/2013 - - - Dated:- 19-7-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Appellant : Mr. Abhishek Maratha, Sr. Standing Counsel Ms. Anshul Sharma, Advocate. For the Respondent : Nemo ORDER Sanjiv Khanna, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch, 2011 for failure to deduct TDS under Section 194H on free air time provided to distributors and under Section 194J on roaming charges paid to other network operators. The Commissioner invoked Section 40(a) (ia) to make the said disallowance. 6. Section 263(2) of the Act postulates and prescribes time limit of two years as it stipulates that no order in revision will be passed by the Commissioner after expiry of two years from the end of the financial year in which the order sought to be revised was passed. 7. The question raised is whether the first order under Section 143(3) dated 31st December, 2007 or the second order under Section 147 read with Section 143(3) dated 10th December, 2009 will be the starting point of limitation un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en invoked by the Commissioner of Income Tax beyond the period of limitation, it was wholly without jurisdiction rendering the entire proceeding a nullity. 9. In the said case, second or re-assessment order was passed under Section 147 of the Act. Order under Section 263 passed by the Commissioner was held to be barred by limitation as the subject matter of additions made in the said order were not dealt with in the reassessment order. Thus doctrine of merger it was held would not apply and limitation would begin from the date of the first or original assessment order. It has been held that once reassessment order was passed, original underassessment was set aside, to the extent of underassessment but not in respect of matters covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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