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TMI Blog2013 (4) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petitions are filed as per the High Court Rules or the General Clauses Act where the limitation always starts from the date of pronouncement of the order/judgment. Therefore, once the stay is vacated, the assessee has to revert back to its position as on February 12, 2004 and the balance time available for framing the assessment was only up to April 15, 2010. Since the assessment order was passed on June 22, 2010, it is certainly barred by limitation. - assessment framed by the Assessing Officer is barred by limitation. Accordingly, we do not find any infirmity in the order of the learned Commissioner of Income- tax (Appeals) who has rightly annulled the assessment being barred by limitation - Decided against Revenue. - ITA No.410/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 as quoted in the Commissioner of Income- tax (Appeals)'s order as . . . If the intention or design of the statutory provision was to protect the interest of the person adversely affected, by providing a remedy against the order or decision any period of limitation prescribed with reference to invoking such remedy shall be read as commencing from the date of communication of the order . . . . Thus the period of limitation has rightly been reckoned from the date of communication of order of the hon'ble High Court in this case, i.e., November 9, 2009. 3. That the learned Commissioner of Income-tax (Appeals) has erred in law and on facts in applying a ratio which is not applicable to the present proceedings under the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee preferred an appeal before the learned Commissioner of Income-tax (Appeals) with the submission that the vacation of stay order was communicated to the Assessing Officer on November 9, 2009, therefore, the remaining period available for framing assessment would start from November 9, 2009 and not from August 26, 2009. The contentions of the assessee were not accepted by the learned Commissioner of Income-tax (Appeals) and he held that it is not the practice of the High Courts to send copy of the order to the appellant or respondent as is done when the order is passed by the Assessing Officer, the learned Commissioner of Income-tax (Appeals), the Income-tax Appellate Tribunal or the Settlement Commission. The order of the hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom which law did the Assessing Officer get the impression that the date of the order of the hon'ble High Court would be the date on which he receives a copy ? Clause (i) of Explanation 1 to section 158BE is crystal clear in this regard. When the law is clear, nothing more can be added, subtracted or sub stituted. Reference is made to the decision of the hon'ble Supreme Court in the case of State of Madhya Pradesh v. G. S. Dall Flour Mills [1991] 187 ITR 478 (SC), page 785. In this view of the matter, since the assessment order has been framed beyond the time of limitation as provided in section 158BE, the impugned assessment cannot survive and is, therefore, annulled. 4. Aggrieved the Revenue has preferred an appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment could have been completed up to April 15, 2010. Since the assessment was framed on June 22, 2010, it is barred by limitation. Learned counsel for the assessee has placed reliance upon the judgment of the hon'ble Supreme Court in the case of Regional Director, ONGC Ltd. v. Association of Scientific and Technical Officers, ONGC Ltd. [2013] 354 ITR 156 (SC), in which it has been categorically held that the moment writ petition is dismissed and interim relief is vacated, the parties are to revert back to the position they had on the day when the interim relief was granted. 6. Having heard the rival submissions and from a careful perusal of the orders of the lower authorities, we find that undisputedly the stay granted by the hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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