In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
147 within the period prescribed under section 149 read with section 150 of the Act. We are fortified in our view by a decision of the Apex Court in the case of K. M. Sharma v. ITO [2002] 254 ITR 772 wherein the Apex Court had considered the amendment made in sub-section (1) of section