2008 (2) TMI 52

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....ent order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) ("the CIT(A)") who passed an order dated May 12, 2000, the operative portion of which is important and that reads as follows "It was also the case of learned counsel that the additions were made without any basis and there was no history of case which could justify such an assessment. I have considered this argument also. It is true that there is no history of case in respect of the additions made in the assessment order. At least nothing is mentioned in the order in this respect. It is also felt that the learned Assessing Officer could have specifically granted one more opportunity to the appellant to state his case in respect of the matters cove....

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.... assessee, the notice was barred by limitation in view of the provisions of section 153(2A) of the Act. 5. Since the assessee apparently did not co-operate with the Assessing Officer, the assessment, as originally framed, was once again made by the Assessing Officer. 6. Against the assessment order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) who concluded that the provisions of section 153(2A) of the Act were not applicable but the case was covered by section 153(3) (ii) of the Act and as such there was no time limit fixed for making the assessment. 7. Feeling aggrieved by the order passed by the Commissioner of Income-tax (Appeals), the assessee preferred an appeal before the Tribunal. The app....

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.... section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act." 9. It was contended by learned counsel for the Revenue that the order passed by the Commissioner of Income-tax (Appeals) did not set aside the assessment order and, therefore, the provisions of section 153(2A) would not be applicable. We are not at all in agreement with learned counsel for the Revenue. 10. The operative words in section 153(2A) of the Act are "an order setting aside or cancelling an assessment". We have reproduced the operative portion of the order passed by the Commissioner of Income-tax (Appeals) and although that portion does not specifically say that the order of the Ass....