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TMI Blog2023 (12) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents/revenue, does not indicate the dates of which add of the orders dated 21.11.2014 and 29.05.2015 passed by the Tribunal were served on the petitioner. As would be evident, the best scenario for the respondents/revenue would be if the order of the Tribunal was served on or after 01.04.2016, but on or before 31.05.2016. It is not in dispute that as per Section 153(2)(A) [which is the old provision], the limitation would expire on 31.03.2018. However, if the amended provision, i.e., Section 153(3) of the Act were to be taken into account, the limitation would expire on 31.03.2017. It is also not disputed that this aspect of the matter is covered by the judgments of the coordinate bench rendered in Nokia India (P.) Ltd. [ 2017 (9) TMI 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed set-aside assessment proceedings in the case of the Petitioner for assessment years 1998-99 to 2009-10, as void ab initio and patently illegal; (B) declare the pending set-aside assessment proceedings for assessment years 1998-99 to 2009-10 in the case of Petitioner, pursuant to the appellate orders of the Tribunal dated 21.11.2014 and 29.05.2015, as barred by limitation in terms of section 153 of the Act; (C) issue a writ in the nature of mandamus or any other appropriate writ, order or direction directing the Respondents to accept the returned income of the Petitioner for assessment years 1998-99 to 2009-10 and consequently determine and process, the tax payable and/or refund due, if any, to the Petitioner; (D) grant ad-interim ex-part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue on certain aspects to this court. This court passed a combined order dated 21.10.2011 concerning appeals preferred vis-a-vis the AYs referred to hereinabove. 5.1 Via the said order, the court set aside the impugned orders and remanded the matter to the Tribunal for a fresh consideration. Upon remand by this court, the Tribunal via order dated 21.11.2014 in turn remitted the matter to the AO, not only concerning AY 1998-99 to AY 2002-03, but also for AY 2003-04 to AY 2009-10. 6. The record further discloses that the Tribunal via yet another order dated 29.05.2015, remanded the matter to the AO for AY 2003-04 with regard to two issues. The AO was directed to pass a fresh assessment order having regard to the remand order. It is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice propelled the petitioner to address communications dated 25.07.2018 and 02.08.2018 to the AO. In these communications, the petitioner took the stand that the limitation for passing assessment order had expired. 9.1 Since the AO did not drop the proceedings and accepted the income as declared by the petitioner in its return, the petitioner was constrained to move this court by way of the instant writ petition. As noted right at the outset, the writ petition came up for hearing before this court on 08.08.2018. Pursuant to notice being issued, a counter-affidavit was filed by the respondents/revenue. The record shows that the petitioner filed a rejoinder to the counter-affidavit. 10. As indicated above, the central point which arises f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Finance Act, 2016 within 1 year from the end of the FY in which the order is received] NOT APPLICABLE (Since order was passed on 29.05.2015) If the order of the Tribunal was received on or after 01.04.2015 but on or before 31.03.2016 Old Limit - 31.03.2017 [As per sub-section (2A) of section 153, existing prior to Finance Act, 2016 - within 1 war from the end of the FY in which the order is received] New Limit - 31.12.2016 [As per sub-section (3) of section 153, after Finance Act, 2016 - within 9 months from the end of the FY in which the order is received] Extended Time Limit 31.03,2017 [As per sub-section (7) of section 153, after Finance Act, 2016 for appellate orders passed or received prior to 01.06.2016] If the order of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the coordinate bench rendered in Nokia India (P.) Ltd. v. Deputy Commissioner of Income-tax, [2017] 291 Taxman 85 (Delhi) and Aricent Technologies (Holdings) Ltd. v. Assistant Commissioner of Income Tax Anr., 2023/DHC/001521. 17. Thus, whichever regime we take into account, i.e., the time limit fixed as per Section 153(2)(A) of the Act or the time limit fixed by the amended provision i.e., Section 153(3) of the Act, as of today the AO is bereft of jurisdiction and hence, would have no legal locus to pass assessment order(s). Therefore, the prayers made in the writ petition are allowed. 18. The assessment proceedings concerning AY 1998-99 to AY 2009-10, pursuant to the orders of the Tribunal dated 21.11.2014 and 29.05.2015, have become tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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