VIKRAMAJIT SEN, J.

( 1 ) THESE Writ Petitions were filed on 17. 3. 2005 and Notice came to be issued on 21. 3. 2005. It pertains to combined Assessment Years (AYs) 1992-93, 1993-94 and 1994-95. The Income Tax Appellate Tribunal (ITAT) had allowed the petitioner's Appeal on 23. 6. 2000 and had held that "it is imperative in the interest of justice and fairplay to set aside and restore the matter to the assessing Officer for reconsideration after giving sufficient reasonable opportunity to the assessee to furnish necessary details, explanations and evidences in support of the above and then to pass fresh orders as per law, rule and CBDT circulars". The Petitioner submits that it had apprised the assessing Officer (AO) of these Orders of the ITAT in August, 2002. Reliance has been placed on Section 153 (2a) of the Income Tax Act (IT Act) which, at the relevant time, mandated that a 'fresh Assessment' in pursuance of an Order under sections 250, 254, 263 or 264, setting aside or cancellation of an order must be made before the expiry of two years (currently one year) from the end of the financial Year in which such order is received by the Chief Commissioner or commissioner. It appear