Clarification required

Dear Niki,

Explanation 2 to Sec 153 - Example

Suppose an order passed in 2010 by CIT(A) / ITAT / HC / SC / CIT u/s 263/264  says that any income is not taxable in the AY(say 2007-2008) in question becos such income  pertains to another AY (say 2006-07), NOW TO GIVE EFFECT TO THIS FINDING OF THE ORDER, AO CAN COMPLETE THE ASSESSMENT EVEN AFTER THE TIME LIMIT FOR COMPLETION OF  ASSESSMENT OF AY 2006-07 HAS EXPIRED...............

Explanation 3 to Sec 153 - Similary if order says that a particullar income is not taxable in the hands of assessee(Say Mr. A) becos it is the income of another assessee (Mrs. A),  NOW AGAIN TO GIVE EFFECT TO THIS FINDING OF THE ORDER, AO CAN COMPLETE THE ASSESSMENT EVEN AFTER THE TIME LIMIT FOR COMPLETION OF  ASSESSMENT IN CASE OF Mrs. X HAS EXPIRED...............

I hoe the above clarifies ur doubt......................

Thanx Amir. But I think "Sec 153(3)a" also states the same thing, if i m not wrong...