Chhattisgarh H.C : the administrative Instruction No. 9 of 2004 issued by the CBDT is binding on the administrative officer in view of the statutory provision contained in s. 143(2) of the IT Act, 1961, which provided for limitation of 12 months for issuance of notice under s. 143(2) of the Act

High Court Of Chhattisgarh DCIT vs. Sunita Finlease Ltd. Section 119, 143(2) Asst. Year 2005-06 Dhirendra Mishra & R.N. Chandrakar, JJ. Tax Case (Appeal) No. 21 of 2008 21st October, 2010 Counsel appeared : Rajeev Shrivastava, for the Appellant : Ms. Smiti Sharma, for the Respondent JUDGMENT Dhirendra Mishra, J. : The Revenue’s appeal under…

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