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TMI Blog2017 (1) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 21 - GUJARAT High Court] As appellant, submitted that there was no order of setting aside original assessment and therefore, provisions of Section 153(2A) will not apply but it is case covered by Section 153(3) wherein no period of limitation has been provided. However, learned counsel for appellant could not dispute that the order passed by Tribunal directed Assessing Authority to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al no. 384/Lkw/2016. Respondent-Assessee is represented through counsel hence, no notice need be issued and we proceed to hear the matter finally at this stage. 3. Learned counsel for Revenue has sought to argue that there are three following substantial questions of law involved in this appeal:- 1. Whether under the facts and circumstances of the case, the learned Income Tax Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the facts and circumstances of the case, the learned Income Tax Appellate Tribunal is justified in applying section 153(2A) by ignoring that the earlier assessment order was not set aside by the ITAT itself and the limitation provided u/s 153(2A) will not applicable. 4. However, learned counsel for Assessee submitted that order of assessment dated 26.03.2014 was patently barred by limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 480 and 481/Lkw/2010 allowed appeal and set aside the order passed by CIT(A) and remanded the matter to Assessing Officer with direction to adjudicate upon issue afresh after affording opportunity of hearing to Assessee. The said order was received by CIT(A)-II, Lucknow on 09.12.2011 and thereafter assessment has been made and order was passed on 26.03.2014 i.e. after expiry of one year from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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