2009 (6) TMI 20

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Full Text of the Document

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....nbsp; JUDGMENT The judgment of the Court was delivered by F. M. Ibrahim Kalifulla, J. - The common question of law involved in these appeals are, "Whether in the facts and circumstances of the case the Tribunal was right in holding that the notice under Section 143(2) of the Income Tax Act, 1961 was issued after expiry of 12 months at the end of the month in which a return of income was fil....