Assessee individual filed its return of income which was processed under section 143(1) .  Later on, during assessment proceedings for assessment year 2002-03, Commissioner (Appeals) noted that a sum received by assessee from a firm in year 1996 was to be admitted to assessee’s income as commission received by assessee for assessment year 1997-98 .  Pursuant to same, Assessing Officer issued a reopening notice dated 22-12-2005 proposing to reopen assessment for relevant assessment year 1997-98 solely for abovesaid reason assigned by Commissioner (Appeals) .  Reassessment was affirmed by CIT (A ) and also Appellate Tribunal . On appeal it was  contended that said reopening was barred by limitation. Allowing the appeal the Court held that   assessment for the assessment year  1997-98 could not be reopened beyond 31-3-2004 in terms of amended provisions of section 149(1)(b) as applicable at relevant time . Accordingly   reassessment notice dated 20-10-2005 was unjustified and same was to be set aside .  (AY. 1997-98)