https://www.taxtmi.com/caselaws?id=239801 The High Court dismissed the department's appeal under Section 260-A of the Income Tax Act for AY 2007-08 against the ITAT judgment. It held that Section 292BB, introduced in 2008, did not apply to the assessment year in question. Due to the absence of a notice under section 143(2) within the stipulated period, the assessee's return became final. The Court upheld the ITAT's decision, stating no substantial question of law arose, and dismissed the department's appeal. en-us Tue, 19 Nov 2013 00:00:00 +0530 Fri, 22 Nov 2013 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239801 The High Court dismissed the department's appeal under Section 260-A of the Income Tax Act for AY 2007-08 against the ITAT judgment. It held that Section 292BB, introduced in 2008, did not apply to the assessment year in question. Due to the absence of a notice under section 143(2) within the stipulated period, the assessee's return became final. The Court upheld the ITAT's decision, stating no substantial question of law arose, and dismissed the department's appeal. Case-Laws Income Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239801