2004 (5) TMI 264

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..... e also perused the record. 3. The learned Departmental Representative has relied on the order of the AO. The learned Authorised Representative of the assessee has contended that the assessee having furnished the return of income in August, 1993, so the notice under s. 142 should have been issued within 12 months from the end of the month in which the return was furnished, i.e., upto 31st Aug., 19 .....

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..... said notice is not valid and without jurisdiction, and so the learned CIT(A) had rightly annulled the same. He has relied on Kurban Hussain Ibrahimji Mithiborwala vs. CIT (1968) 68 ITR 407 (Guj), CIT vs. Kurban Hussain Ibrahimji Mithiborwala 1973 CTR (SC) 454 : (1971) 82 ITR 821 (SC), Arasina Hotels Ltd. vs. Dy. CIT (1997) 57 TTJ (Bang) 701 and Mrs. C. Malathy vs. ITO (2004) 89 TTJ (Chennai) 938 .....

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