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TMI Blog2018 (8) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... time limit" - Held that:- What we find is that argument taken by the assessee all along was that the applicable Section was Section 153(2A) and not Section 153(3)(ii) of the Act. Ld. Commissioner of Income Tax (Appeals) had accepted this contention. As per the ld. Commissioner of Income Tax (Appeals), the Section that ought have been applied was Section 153(2A) of the Act and not Section 153(3)(ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates Respondent by : Shri. AR.V. Sreenivasan, JCIT. ORDER Per Abraham P. George, Accountant Member Assessee in this Miscellaneous Petition seeks deletion of following portion of the impugned order, which appears at para 8. There is no case for the Revenue if Sec.153(2A) of the Act is applied, orders passed by the ld. Assessing Officer, pursuant to the setting aside order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rival contentions and perused the order. What was held by the Tribunal at para 8 of its order is reproduced hereunder:- 8. Reading of Sec.153(2A) clearly says that it applies to every case where there is setting aside of the original assessment order. Section 153(3) has to be construed subject to sub-section (2A). Hence, once the assessment has been set aside, the applicable law for const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sentence in the above para in which assessee is aggrieved is that there is no case for the Revenue, if Section 153(2A) of the Act is applied, orders passed by the ld. Assessing Officer, pursuant to the setting aside order of the Tribunal, were within time limit . What we find is that argument taken by the assessee all along was that the applicable Section was Section 153(2A) of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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