In the result, all the additional grounds of appeal as well as original ground of appeal no
Section 153 prescribes the time limit for completion of assessment, reassessment and recomputation. According to which the same is to be completed within 21 months from the end of the assessment year in which the income was first assessable. After framing of assessment, the Assessing Officer becomes functus officio. He no longer remains in jurisdiction to redo or re-compute