Reassessment u/s 150(1) due to an appeal not permissible if it’s already time barred

Brief of the Case I.T.A. No.203/2013 ITAT Lucknow held In the case of DCIT vs. M/s Scooters India Ltd. that as per the provisions of section 150(2), the provisions of sub section (1) of section 150 are not applicable if it is found that at the time when the order of CIT (A) was passed, the reassessment was time barred under any other provision of the Act. In the present case, the order of CIT (A) is dated 30/07/2010 and therefore, as per the provisions of the first proviso to section 147, reassessment was time barred at that point of time because four years from the end of the relevant assess...