2009 (6) TMI 20

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....bsp;       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 m....

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.... the same was simply brushed aside by the said authority which obliged the respondent to approach the Tribunal and the Tribunal rightly came for the rescue of the respondent. Having regard to the specific stipulation in Section 143 (2) of the Act that the issuance of the notice under the said Section should be made within 12 months from the end of the month in which the return of income was filed,....