2012 (9) TMI 516

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....br>Income Tax<br>S.H. KAPADIA, MADAN B. LOKUR, JJ. O R D E R &nbsp; Heard learned counsel on both sides. &nbsp; Leave granted. &nbsp; We see no error in the observation made by the Division Bench of the High Court in the impugned judgement that once limitation period of four years provided under Section 147/149(1A) of the Income Tax Act, 1961, [for short, `the Act'] expires then the qu....