- (1.) Heard learned counsel for the parties.
(2.) The following substantial question of law has been framed in these appeals: "Whether the I.T.A.T. Is justified on the facts and in circumstances of the case in cancelling the order passed by the Assessing Officer U/s 143(3)/147/251 of the I.T. Act, 61 for the Assessment Years 1979-80 to 1982-83 by holding that issuance of notice U/s 148 was beyond the provisions of the Act ?"
(3.) In these three appeals, though the assessment years are different but the question is the same and these are being decided by a common order.;