Amended Section 234B(2A) applicability to pending proceedings kept open, with writ hearing adjourned pending Supreme Court decision.

The document concerns the retrospective or pending-proceeding application of the amended Section 234B(2A) of the Income-tax Act to proceedings pending on 01.06.2015 when the amendment took effect. The writ petition hearing was adjourned pending the Supreme Court's decision in the connected matter, so no substantive determination on the applicability issue was recorded.

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Issues: Whether the amended provision of Section 234B(2A) of the Income-tax Act applied to proceedings pending on 01.06.2015 when the amendment came into force.

Outcome: The hearing of the writ petition was adjourned to await the decision of the Supreme Court in the connected matter.

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