2008 (1) TMI 387

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....JUDGMENT The judgment of the court was delivered by K. L. MANJUNATH J. - This appeal is by the Revenue challenging the order passed by the Income-tax Appellate Tribunal, Bangalore Bench, in I. T. A. No. 1331/Bang/2002 raising the following substantial question of law: "Whether, the Tribunal was correct in holding that the assessment order dated March 26, 2002, passed under section 147 of ....

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....considering the remaining two questions only answering question No. 1 with regard to limitation, considering the provisions of income-tax prevailing then, held that the notice issued under section 143(2) of the Income-tax Act on the assessee was clearly barred by limitation. Therefore, the appeal of the assessee was allowed on the technical ground. This order is called in question in this appeal. ....