Commissioner (Appeals) set aside order of Assessing Officer dt. 29-3-2000 vide his order dt. 27-11-2000 .Set aside assessment was completed on 31-3-2003. Set aside assessment was to be completed before 31-3-2002. Since set aside assessment was completed on 31-3-2003, same was clearly barred by limitation. Order passed by Commissioner (Appeals) after 1-4-2000, new assessment is to be completed within one year from end of financial year in which order was passed by Commissioner (Appeals). Circular No. 14 of 2001, dt. 27-11-2001. (AY.1997 -98)
Awanindra Singh. v. DCIT (2019) 176 ITD 355/ 180 DTR 17 / 200 TTJ 427(Delhi) (Trib.)/Computerland Integrators (India) Ltd v Dy CIT ( 2019) 200 TTJ 427 /180 DTR 17 ( Delhi) (Trib)
S. 153 : Assessment–Reassessment–Limitation-Commissioner (Appeals) set aside order of Assessing Officer dt. 29-3-2000 vide his order dt. 27-11-2000 -Set aside assessment was completed on 31-3-2003- Set aside assessment was to be completed before 31-3-2002 – Asessment was completed on 31-3-2003- Barred by limitation -Order passed by Commissioner (Appeals) after 1-4-2000-, new assessment is to be completed within one year from end of financial year in which order was passed by Commissioner (Appeals). [S. 153(2A)]