Sec. 263 of Income Tax Act, 1961 – Revision – Appeal is filed by assessee, against the order dated 30/3/2019 passed by CIT u/s 263 of the IT Act, 1961 for the Assessment Year 2009-10 holding that assessment order dated 30/12/2016 passed u/s 143 (3) read with section 147 of the Act passed Dy.CIT is erroneous and prejudicial to the interest of the revenue. Tribunal allowed the appeal of the assessee holding that:– Issues subject to revision were pertaining to original assessment and not the reopened assessment; the limitation should also start from the original assessment. In this case as original assessment order u/s 143(3) of the act was passed on 16.01.2014, the revision thereof could have been taken up to 31.3.2016. Impugned order u/s 263 of the act was passed on 26/2/2019, therefore it is clearly beyond the limitation prescribed u/s 263 (2) of the act – JINDAL STEEL AND POWER LTD. [2020] 79 ITR (TRIB) 636 (ITAT-DELHI)