Notice not complying with Mandatory period of time specified U/s. 158BC is invalid

HIGH COURT OF KARNATAKA Commissioner of Income-tax versus Micro Labs Ltd. I.T. APPEAL NOS. 2303, 2784, 3060 & 3148 OF 2005 and 749 OF 2006† AUGUST 26, 2011 JUDGMENT Ravi Mulimath, J. These appeals are by the revenue being aggrieved by the order passed by the Tribunal invalidating the assessment on the ground of an invalid notice issued under section 158BC. 2. The facts giving rise to these appeals are one and the same. 3. ITA No. 749/2006 was admitted on 16.02.2010 to consider the following two substantial questions of law:  (i)  Whether the Appellate Authorities were ...