2011 (7) TMI 808

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....aggrieved by the order passed by the Income Tax Appellate Tribunal, Bangalore Bench 'B' in ITA No. 1416/Bang/2003 dated 15-9-2005. 2. This appeal was admitted on 26-7-2007 to consider the substantial question of law framed in ITA No.800/2006. We find that ITA No.800/2006 was dismissed at the stage of admission on 31-1-2011 and is not connected with this case. Therefore, this appeal is dee....

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....e above said substantial questions of law have been answered in favour of the Revenue by the Hon'ble Supreme Court in Joint CIT v. Rolta India Ltd. [2011] 330 ITR 470/196 Taxman 594/9 taxmann.com 36 wherein after considering the provisions of sections 115J, 115JA and 234B & 234C of the Act, the Hon'ble Supreme Court has held that in view of the specific provisions under sections 115JA and ....