Nilesh Shah Writes:
E mail: nilesh63@vsnl.
No time limit for giving effect to an appeal order.
The statute i.e section 153 does not prescribe a time limit for
giving effect to the order in appeal. An addition confirmed in first
appeal and is remitted back to the Assessing Officer for a fresh
consideration by the Tribunal, the Assessing Officer has to act
within a reasonable time. If the Tribunal had set aside the entire
assessment, the time limit prescribed under section 153(2A) would
have come in the way of the belated assessment made by the Assessing
Officer. The Supreme Court in Mohamad Kavi Mohamad Amin v. Fatmabai
Ibrahim  6 SCC 71 in the context of another matter held, that
the fact that no time limit is fixed by the statute does not mean
that the power could be exercised at any time. The Supreme Court had
taken a similar view in a case relating to a compensation matter in
Ram Chand v. Union of India  1 SCC 44.What is reasonable time
would depend on the facts of each case.