2014 (1) TMI 991

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.... JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 24.02.2006 passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as the "ITAT") in ITA No.382/AHD/2001 for AY 199495, the revenue has preferred the present Tax Appeal to consider the following substantial question of law. "Whether th....

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....ent on 17.3.1998 on a total income of Rs.17,10,502/under Section 143(3) r/w Section 147 of the Act. 2.1. Feeling aggrieved and dissatisfied with the order of assessment, the assessee filed appeal before the learned CIT(A) and the learned CIT(A) vide its order dated 28.11.2000 has held that the order passed under Section 143(3) r/w Section 147 of the Act is invalid and consequently quashed and s....

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....T(A) holding that as notice u/s. 143(2) was issued after expiry of 12 months, the result order u/s 148 r.w.s 143(1) was bad in law?" 3.0. Heard Ms. Mauna Bhatt, learned advocate for the revenue and Shri B.S. Soparkar, learned advocate for the assessee and perused the impugned judgment and order passed by the learned ITAT as well as learned CIT (A). The short question which is posed for consider....