Fresh assessment orders were subsequently passed on 16.03.2019, 15.03.2019 and 26.03.2019 for the respective assessment years. The petitioner subsequently withdrew those appeals and filed fresh appeals against the revised assessment orders. The petitioner believed that the fresh appeals were a continuation of the earlier appeals and therefore did not file delay condonation applications. Accordingly, limitation continued to run from service of the fresh assessment orders, making a delay condonation application necessary. Based on the said judgment, fresh assessment orders were passed in respect of the assessment years 2010-11, 2011-12 and 2012-13 on 16.03.2019, 15.03.2019 and 26.03.2019 respectively.