2018 (8) TMI 1642

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....oner by : Shri. R. Balasubramanian and Smt. Maya J. Nichane, Advocates Respondent by : Shri. AR.V. Sreenivasan, JCIT. ORDER Per Abraham P. George, Accountant Member Assessee in this Miscellaneous Petition seeks deletion of following portion of the impugned order, which appears at para 8. ''There is no case for the Revenue if Sec.153(2A) of the Act is applied, orders passed by the....

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....al amenable to any rectification 4. We have considered the rival contentions and perused the order. What was held by the Tribunal at para 8 of its order is reproduced hereunder:- ''8. Reading of Sec.153(2A) clearly says that it applies to every case where there is setting aside of the original assessment order. Section 153(3) has to be construed subject to sub-section (2A). Hence, once....

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....setting aside order of the Tribunal, were within time limit''. Sentence in the above para in which assessee is aggrieved is that ''there is no case for the Revenue, if Section 153(2A) of the Act is applied, orders passed by the ld. Assessing Officer, pursuant to the setting aside order of the Tribunal, were within time limit''. What we find is that argument taken by the assessee all along was t....