https://www.taxtmi.com/caselaws?id=194830 The court held that the Tribunal's direction to reconsider the issue amounted to setting aside the assessment order for that specific issue, invoking Section 153(2A). As no fresh order was passed within the nine-month period, the petitioner's refund application was justified. Precedents from the Gujarat High Court and the Punjab and Haryana High Court supported this interpretation. The writ petition was allowed, applying the time bar under Section 153(2A) to the issue remitted for fresh consideration, entitling the petitioner to a refund of excess tax paid within three months. en-us Mon, 09 Mar 2015 00:00:00 +0530 Fri, 29 Sep 2017 11:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194830 The court held that the Tribunal's direction to reconsider the issue amounted to setting aside the assessment order for that specific issue, invoking Section 153(2A). As no fresh order was passed within the nine-month period, the petitioner's refund application was justified. Precedents from the Gujarat High Court and the Punjab and Haryana High Court supported this interpretation. The writ petition was allowed, applying the time bar under Section 153(2A) to the issue remitted for fresh consideration, entitling the petitioner to a refund of excess tax paid within three months. Case-Laws Income Tax Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194830