2006 (8) TMI 674

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....ourt.-This is an appeal filed by the Revenue, raising following substantial questions of law, arising out of order passed by the Income-tax Appellate Tribunal, Chandigarh Bench 'A' (for short 'the Tribunal') in ITA No. 94/Chd/2004, dt. 9th Aug., 2005, for the asst. yr. 1999-2000, for opinion of this Court : "1. Whether, on the facts and circumstances of the case, the Hon'ble....

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.... IT Act, 1961 (for short 'the Act'), in the proceedings initiated under s. 147 of the Act, was barred by time. Without going into much details, it would be suffice to say that the alleged technical defects on account of which, the assessment framed under s. 147/148 of the Act was set aside, has been cured by an amendment in s. 148 of the Act by Finance Act, 2006 with retrospective effect f....

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.... (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005, in response to a notice served under this section, and (b) subsequently a notice has been served under cl. (ii) of sub-s. (2) of s. 143 after the expiry of twelve months specified in the proviso to cl. (ii) of sub-s. (2) of s. 143, but before the ex....