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KRISHNA MOHAN BANIK versus INCOME-TAX OFFICER.


Assessment of books of accounts and documents Notices Limited Return Assessment Year 1990 1990 91 to 31 1992 1992 Submitted under Section 143 (2), 12 month limit for issue of notice under section 143 (2) of 31 31 1993 Notices issued on 27 10 1992 under the 91 section 142 (1) for the assessment year 1990, not for the restriction notice issued for the manufacture of books related to the years issued on 13 11 1992, from 1988 89 and 1989 90. Related Assessment Investigations for the year 1990 are under 91 jurisdiction. Income-tax officer under the Indian Income-tax Act, 1961, Sections 142 (1) and 143 (2), [1 amended in the Finance (No 2) Act 1991, which has been in force since 1-10 1991].

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