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2010 (1) TMI 1178
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....l B. Joshi with Mr.Sameer G. Dalal JUDGMENT P.C. : 1. The following questions of law have been framed in the appeal filed by the revenue against the judgment of the Income Tax Appellate Tribunal dated 16th September 2008. i) Whether on the facts and circumstances of the case and in law, the ITAT was correct in holding the assessment u/s.143(3) of the Income Tax Act, 1961 c....
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....plicable in respect of all proceeding including those before other authorities ? 2. The assessee filed a return of income on 20th October 2000 for assessment year 20002001. At the relevant time, the proviso to subsection (2) of Section 143 of the Income Tax Act, 1961 stipulated that a notice as prescribed shall be served on the assessee before the expiry of twelve months from the end of t....