https://www.taxtmi.com/caselaws?id=289657 The High Court allowed the appeal filed by the Revenue, setting aside the Tribunal's order and remanding the matter for fresh consideration. The judgment emphasized the need for reassessment considering legislative amendments, the CBDT circular, and the interpretation of Section 115BBE in the context of the assessment year under review. en-us Mon, 24 Jun 2019 00:00:00 +0530 Fri, 13 Aug 2021 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289657 The High Court allowed the appeal filed by the Revenue, setting aside the Tribunal's order and remanding the matter for fresh consideration. The judgment emphasized the need for reassessment considering legislative amendments, the CBDT circular, and the interpretation of Section 115BBE in the context of the assessment year under review. Case-Laws Income Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289657