2009 (6) TMI 20

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..... 1997-98 whereas the notice under Section 143 (2) came to be issued on 17.08.1999 in respect of all the three returns – Held that 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, it was legally obligated upon the appellant t .....

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..... ame to be annulled ?" 2. Admittedly, the returns were all filed on 23.03.1998, 17.03.1998 and 23.03.1998 for the assessment year 1997-98 whereas the notice under Section 143 (2) came to be issued on 17.08.1999 in respect of all the three returns. 3. Having regard to the specific provision contained in Section 143 (2) of the Income Tax Act, the notices ought to have been issued on or before 31. .....

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