2008 (1) TMI 389

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..... section 147 as bad in law and consequently quashed. - 253 of 2003 - - - Dated:- 8-1-2008 - DEEPAK VERMA and K. L. MANJUNATH JJ. M. V. Seshachala for the appellant. M. V. Javali for the respondent . JUDGMENT The judgment of the court was delivered by DEEPAK VERMA J. - Heard Sri M. V. Sheshachala for the appellant and Sri M. V. Javali for the respondent. 2. The Revenue is be .....

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..... 3. In fact, these two questions have already been answered by us against the Revenue and in favour of the assessee in the light of the orders passed by this court as also by the Supreme Court. 4. In addition, the learned counsel for the appellant submitted that in view of the proviso appended to section 151 of the Act there was no defect in the notice issued to the assessee by the Assessing O .....

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