The assessment order was passed on 29^th October 2010. The order was challenge in appeal before Tribunal.  The petitioner challenged  the assessment order passed u/s 143(3) read with section 144C(13) of the Act  in consequence of an order passed by the DRP as barred by limitation. The direction was sought to refund the tax paid  along with interest. The order of Tribunal dated 24^th Jan. 2013 was received prior to the completion of that financial year. i.e. on or before 31^st  March, 2013. Proceedings became barred on 31^st March 2015. If it received after 1^st April 2013 the proceedings would have became barred by 31^st March, 2016.   Allowing the petition the Court held that the remand was to TPO or DRP would not make a difference as long as what results from the remand is a fresh assessment of the issue. The time limit for computing is governed by section 153(2A) of the Act. The court held that when matter had been remanded to DRP by Tribunal but no order was within the period of stipulated under section 153(2A). On the facts the proceedings are barred by limitation.  The final assessment order was  dated 29^th October 2010 was quashed. The assessee is entitled to refund  of amount paid with interest under  section 244A of the Act.  (AY. 2006-07)