2010 (1) TMI 114

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....10 @ S.L.P. (C) No.4774/2009, Civil Appeal No.755/2010 @ S.L.P. (C) No.7491/2009, Civil Appeal No.756/2010 @ S.L.P. (C) No.8162/2009, Civil Appeal No.757/2010 @ S.L.P. (C) No.8177/2009, Civil Appeal No.758/2010 @ S.L.P. (C) No.8146/2009, Civil Appeal No.759/2010 @ S.L.P. (C) No.8661/2009, Civil Appeal No.760/2010 @ S.L.P. (C) No.7745/2009, Civil Appeal No.761/2010 @ S.L.P. (C) No.6415/2009,....

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....red by time having been passed beyond a reasonable period." Having heard learned counsel on both sides, we are of the view that, on the facts and circumstances of these cases, the question on the point of limitation formulated by the Income Tax Appellate Tribunal in the present cases need not be gone into for the simple reason that, at the relevant time, there was a debate on the question as to w....