Tribunal allows appeals, finding Assessing Officer's orders time-barred under section 153(2A).

The Tribunal allowed all four appeals by the assessee, as it held that the Assessing Officer's orders were time-barred under section 153 (2A) for different assessment years. The Tribunal determined that section 153 (2A) applied to orders under sections 201 (1) and 201 (1A) based on a precedent set by the Rajasthan High Court. Consequently, the Tribunal quashed the impugned orders issued to comply with a tribunal order from 2006. The decision on the limitation issue rendered further examination of other grounds raised by the assessee unnecessary.

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Issues:
Appeals against orders of CIT (A) for AYs 1996-97, 1997-98, 1999-2000, 2000-01; Objection on limitation under section 153 (2A) raised by assessee.

Analysis:
The appeals were filed against four separate orders of the CIT (A) for different assessment years. The assessee contended that the Assessing Officer's orders were time-barred under section 153 (2A). The learned AR of the assessee cited a judgment of the Hon'ble Rajasthan High Court in the case of CIT vs. Jodhan Real Estate Development Corporation Pvt. Ltd. The Revenue's representative supported the CIT (A)'s order.

The Tribunal observed that the CIT (A) had held that section 153 (2A) did not apply to orders passed under sections 201 (1) and 201 (1A). The impugned orders were issued to comply with a tribunal order from 2006. The Tribunal had to determine if section 153 (2A) was applicable to orders under sections 201 (1) and 201 (1A). The Tribunal noted that the Rajasthan High Court had upheld a tribunal order in a similar case involving section 104. Following this precedent, the Tribunal concluded that section 153 (2A) should apply to orders under sections 201 and 201 (1A). Consequently, the Tribunal held that the Assessing Officer's orders were time-barred and quashed them.

As a result of the decision on the limitation issue, the Tribunal did not delve into other grounds raised by the assessee. Therefore, all four appeals by the assessee were allowed.

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