Assessment  has become time-barred after remand by Tribunal. It was  not in dispute that as per S. 153(2A) (which is the old provision), the limitation would expire on 31st March, 2018. However, if the amended provision, i.e., s. 153(3) were to be taken into account, the limitation would expire on 31st March, 2017. Thus, whichever regime is taken into account, i.e., the time-limit fixed as per s. 153(2A) or the time-limit fixed by the amended provision ie., s. 153(3) as of today the AO is bereft of jurisdiction and hence, would have no legal locus to pass assessment order-Assessment proceedings concerning asst. yrs. 1998-99 to 2009-10, pursuant to the orders of the Tribunal dt. 21st Nov., 2014 and 29th May, 2015, have become time-barred. On writ the Court directed the  AO to accept the return of income  as available on record will be processed and  pass the consequential orders. Followed, Nokia India (P) Ltd. v. Dy. CIT (2017) 298 CTR  334 /157 DTR  169 (Delhi) HC),     Ancent Technologies (Holding) Ltd. v. ACIT  (2023) 334 CTR  84 (225 DTR  270(Delhi) (HC) (AY.  1998-99 to 2009-10)