https://www.taxtmi.com/caselaws?id=385426 The appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal for the assessment year 2008-09 was dismissed due to the low tax effect falling below the threshold limit. The substantial legal issues raised regarding the invocation of Section 153C jurisdiction, retrospective application of amendments, interpretation of amended provisions, review of assessment order, and relevance of precedents were left open for further consideration if the tax effect exceeded the prescribed limit. en-us Tue, 13 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 07:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385426 The appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal for the assessment year 2008-09 was dismissed due to the low tax effect falling below the threshold limit. The substantial legal issues raised regarding the invocation of Section 153C jurisdiction, retrospective application of amendments, interpretation of amended provisions, review of assessment order, and relevance of precedents were left open for further consideration if the tax effect exceeded the prescribed limit. Case-Laws Income Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385426