2006 (10) TMI 496

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.... JUDGMENT 1. This appeal has been preferred by the revenue against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No. 235 (ASR.)/2004, in respect of assessment year 1992-93, proposing following substantial question of law:- "Whether on the facts and in the circumstances of this case, ITAT is right in law in setting aside CIT(A) order on the ground th....

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....section 147 of the Act. 3. The assessee preferred an appeal submitting that as per Proviso to section 143(2)(ii) of the Act, notice could not be served on the assessee after 12 months of the end of the month on which return was furnished. The assessee having furnished the return on 19-6-2001, notice issued on 17-3-2003 was beyond time. This contention was rejected by the CIT(A) on the ground th....

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....ned counsel for the assessee, though conceded that in view of subsequent amendment, Proviso to section 143(2) could no longer be invoked but the notice was required to be within the limitation prescribed under section 147 of the Act. 5. This aspect of the matter has not been gone into by the Tribunal as the appeal was accepted on the other issue. In the absence thereof, we do not express any op....