Held that in terms of section 142(2A), the period of 90 days plus a further extension of 60 days expired on October 21, 2016. Whereas, the Assessing Officer had passed the assessment order more than two months thereafter, which was barred by limitation. The finding of the Commissioner (Appeals) that in view of section 153B read with the Explanation (ii)(b) thereto, the period starting with the date of filing of the writ petition and ending on the date of disposal of the writ petition was to be excluded, had no merit. Therefore, the Commissioner (Appeals) had gone wrong in invoking Explanation (ii)(b) to section 153B. As a result, his order was set aside and the assessment order passed by the Assessing Officer, being barred by limitation, was quashed.(AY. 2008-09, to 2013-14)