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TMI Blog2022 (10) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondents for the reason that once an order is established to be beyond limitation, mere co-operation of the party in the proceedings would not extend the same. In fact, even as on 29.01.2020 when the petitioner had written to the DRP, limitation had long expired and thus there is no merit in this submission of the respondents. The impugned order is set aside and this writ petition is allowed. - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr.Vikram Vijayaraghavan for M/s.Subbaraya Aiyar Padmanabhan For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel and Mr.ANR.Jayaprathap Junior Standing Counsel ORDER The challenge in this writ petition is to directions issued on 28.02.2020 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite obvious that all issues raised in both appeals had been remanded to the file of the Assessing Officer and reclarifying the issue. 7.In the meanwhile, the Assessing Authority had, as directed by the Tribunal, communicated the order of the Tribunal to the DRP bringing it to its notice that the DRP must re-examine all disputed issues after affording adequate opportunity to the petitioner. This was by communication dated 05.02.2016, even prior to the clarity afforded in miscellaneous application by the Tribunal. 8.On 28.09.2017, the petitioner had approached the DRP, for its part bringing to the notice of the DRP the order of the Tribunal, and praying that the matter may be listed at the earliest for consideration of the issues remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 09.06.2022. The provisions of Section 153(2A) read as follows: '(2A) Notwithstanding anything contained in subsections (1), (1A), (1B) and (2), in relation to the assessment year commencing on the 1st day of April, 1971, and any subsequent assessment year, an order of fresh assessment in pursuance of an order under section 250 or section 254 of section 263 or section 264, setting aside or cancelling an assessment, may be made at any time before the expiry of one year from the end of the financial year in which the order under section 250 or section 254 is received by the [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner or, as the case may be, the order under section 263 or section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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