2007 (7) TMI 577

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....ing learned counsel for the parties, the following substantial question of law arises for our consideration :-      "Whether the notice issued under section 142(1) of the Income-tax Act, 1961 and served on the assessee beyond a period of one year from the end of the relevant previous year is barred by limitation?" Filing of paper book is dispensed with. 2. Learned coun....