Court held  that ; (i).S. 153D of the Act is applicable only in case of original assessment / re-assessment order.  Since there was no occasion of fresh assumption of jurisdiction to frame assessment pursuant to revisional directions, rather it was in continuance of earlier proceeding which was duly approved, there is no requirement under S. 153D for prior approval for complying with the remand / revisional directions.  Hence, the assessment order framed pursuant to remand / revisional directions is valid without again issuing notice under S. 153D of the Act (ii):The contention of assessee that the order was passed under S. 143(3) r.w. S. 263 of the Act is not founded well as even though in the heading Section 143(3) / 263 are referred to, from the order it is clear that it has been passed under S. 153A r.w. S. 143(3) of the Act and the same has been passed pursuant to the remand / revisional directions under S. 263 of the Act. (ITA .No. 430 of 2017 dt. 27-04-2018)(AY. 2007-2008)