COMMISSIONER OF INCOME TAX Vs. PL GANDHI

JUDGEMENT

(1.) TAX Case appeals under Section 260 A of the Income TAX Act against the common order of the Income TAX Appellate Tribunal, "C" Bench, Chennai, dated 15.05.2006 made in I.T.A. Nos: 1299, 1299, 1297 and 1297/Mds 2001 respectively for the assessment year 1997-98.) 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 filed and consequently, the assessment made came 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.