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[2008] 300 ITR 176 (DELHI) HIGH COURT OF DELHI Commissioner of Income-tax v. Bhan Textile (P.) Ltd. MADAN B. LOKUR AND S.L. BHAYANA, JJ. I.T.A. NO. 729 OF 2007 FEBRUARY 22, 2008 Section 153 of the Income-tax Act, 1961 - Assessment - Time limit for completion of Where Assessing Officer was directed by Commissioner (Appeals) to pass a fresh order under section 144 meaning thereby that assessment order was set aside or cancelled and there was no independent finding or direction which Assessing Officer was required to comply with, it was limitation under section 153(2A) which was applicable and not limitation under section 153(3)(ii) Insofar as the applicability of section 153(3)(ii) is concerned, that relates to giving effect to a finding or direction, inter alia by the Commissioner (Appeals). What this means is that the Assessing Officer must comply with the finding or direction given by the appellate authority without necessarily disturbing the assessment order. Where the Assessing Officer was directed by the Commissioner (Appeals) to pass a fresh order under section 144 meaning thereby that assessment order was set aside or cancelled and there was no independent finding or direction which the Assessing Officer was required to comply with, it was limitation under section 153(2A) which was applicable and not limitation under section 153(3)(ii). Mrs. P.L. Bansal and Vishnu Sharma for the Appellant. K.R. Manjani for the Respondent. JUDGMENT Madan B. Lokur, J.-The Revenue is aggrieved by an order dated December 22, 2006, passed by the Income-tax Appellate Tribunal, Delhi Bench "A" in I.T.A No. 2892/D/2004 relevant for the assessment year 1996-97. The assessment in respect of the assessee was completed under section 144 of the Income-tax Act, 1961 (for short "the Act") on March 31, 1999. Feeling aggrieved by the assessment order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) ("the CIT(A)") who passed an order dated May 12, 2000, the operative portion of which is important and that reads as follows : "It was also the case of learned counsel that the additions were made without any basis and there was no history of case which could…

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