JUDGMENT K.L. Manjunath, J.— This appeal is by the Revenue challenging the order passed by the Income Tax Appellate Tribunal, Bangalore Bench, in I.T.A. No. 1331/Bang/2002 raising the following substantial question of law: Whether, the Tribunal was correct in holding that the assessment order dated March 26, 2002, passed under Section 147 of the Act after notice under Section 148 of the Act was issued on the assessee on October 11, 1999, and served on the assessee on October 30, 1999, was void as it was passed beyond a period of twelve months without taking into consideration the saving provision, i.e., proviso to Section 153(2) of the Act and consequently recorded a perverse finding. 2. We have heard learned Counsel for the parties. 3. The respondent-assesses being aggrieved by the order passed by the Commissioner of Income Tax (Appeals) filed an appeal before the Income Tax Appellate Tribunal, Bangalore Bench "A" raising three questions, out of which question No. 1 is in regard to the limitation prescribed for the Revenue to issue notice under Section 143(2) and Section 147 of the Income Tax Act. The Tribunal without considering the remaining two questions only answering question No. 1 with regard to limitation, considering the provisions of Income Tax prevailing then, held that the notice issued under Section 143(2) of the Income Tax Act on the assessee was clearly barred by limitation. Therefore, the appeal of the assessee was allowed on the technical ground. This order is called in question in this appeal. 4. During the course of arguments, it is brought to our notice that under the Finance Act, 2006, a proviso is introduced to Section 148 with retrospective effect on October 1, 1991. This proviso was not there when the case was decided by the Tribunal. By considering the amended provisions of Section 148, we are of the opinion that the notice issued under Section 143(2) of the Income Tax Act by the Revenue on the assessee was well within time. If it is so, we have to allow the question of law framed by the Revenue in its favour and against the assessee relying upon the amended provisions of Section 148. 5. If it is so, we have to allow the question of law framed by the Revenue in its favour and against the assessee relying upon the amended provisions of Section 148. 5. In the result, the appeal is allowed and the matter is remanded to the Tribunal to consider the remaining two questions raised by the assessee on the merits since the same has not been answered by the Tribunal. 6. Accordingly, the appeal is allowed and remanded the matter to the Tribunal keeping open all the contentions urged by the parties.