2013 (11) TMI 978

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....nt appeal is filed by the department under Section 260-A of the Income Tax Act, 1961 against the judgment and order dated 08.04.2011 passed by the Income Tax Appellate Tribunal, Lucknow in ITA No.520/LKW/2010 for the assessment year 2007-08. The brief facts of the case are that the assesses has filed its return of income declaring an income of Rs.1,30,240/- and exempted agricultural income of R....

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....he instant case. Not being satisfied, the department has filed the present appeal. With this background, heard Sri Alok Mathur, learned counsel for the department. None appeared for the assessee, though service is sufficient. From the record, it appears that on 20.07.2011, a coordinate Bench has observed that "controversy relates to the assessment year 2007-08. Notice was served after 1.4.20....

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....l and no scrutiny proceedings are to be started in respect of that return. Further, it may be mentioned that stipulated period is six months as it was the period specified originally when the amended provision was introduced w.e.f. 01.04.1989. However, vide another amendment made by the Finance Act, 1991 this period was enhanced to twelve moths w.e.f. 01.10.1991. In the instant case, it is a....