2007 (9) TMI 618

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....e Income-tax Act, 1961 ('the Act'), the revenue is aggrieved by an order dated 5-1-2007 passed by the Income-tax Appellate Tribunal, Delhi Bench 'B' in ITA No. 901/Delhi/2004 relevant for the assessment year 1992-93. 2. The only question that arises in this case is whether the notice to the assessee under section 147/148 of the Act within the time as prescribed by law. 3. The proviso to sect....