https://www.taxtmi.com/caselaws?id=19839 The court determined that the substitution of rule 9A(1) in the Income-tax Rules, 1962 did not amount to a repeal of the old rule. Additionally, it was held that the assessing authority could invoke the old rule 9A(1) for assessments made before the new rule came into effect, as the new rule was prospective and did not retrospectively repeal the old rule for assessment years ending before a specific date. The court's decision favored the Revenue and ruled against the assessee. en-us Wed, 22 Dec 1993 00:00:00 +0530 Tue, 10 Nov 2009 11:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19839 The court determined that the substitution of rule 9A(1) in the Income-tax Rules, 1962 did not amount to a repeal of the old rule. Additionally, it was held that the assessing authority could invoke the old rule 9A(1) for assessments made before the new rule came into effect, as the new rule was prospective and did not retrospectively repeal the old rule for assessment years ending before a specific date. The court's decision favored the Revenue and ruled against the assessee. Case-Laws Income Tax Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19839