2004 (11) TMI 17

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....elivered by P.D. Dinakaran J.-The Revenue is the appellant in these appeals filed against the order of the Income-tax Appellate Tribunal, Madras "B" Bench, dated September 16, 2003, made in I.T.A. Nos. 609, 610 and 611/Mad/2003 and I.T.A. Nos. 617, 618 and 619/Mad/2003. The brief facts of the case, so far as they are relevant are as under: The assessees filed returns of income and the sam....

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...., Madras "B" Bench. The Tribunal, finding that the notices under section 143(2) of the Act were issued to the assessees beyond the period prescribed under the said provision, held that the assessment orders are vitiated and, therefore, set aside the same. Against the said orders of the Tribunal, the Revenue has preferred these appeals on the following substantial question of law: "Whether, o....

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....ble to tax which may have escaped assessment and which comes to his knowledge subsequently, in the course of such proceedings. In the instant case, admittedly, no notices under section 143(2) of the Act were served on the assessees within the stipulated period of twelve months and, therefore, the proceedings under section 143 of the Act come to an end and the matter becomes final. Hence, applyi....