2013 (10) TMI 280

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....dv., Mrs Anil Katiyar,Adv. For the Respondent : Mr. G. C. Srivastava, Adv. Ms. Preeti Bhardwaj, Adv., Mr. Aditya Parda, Adv., Mr. Shiv Kumar Suri,Adv. ORDER Heard learned counsel for the parties. Learned counsel for the Revenue submits that the question involved in the present special leave petition is in respect of retrospectivity of Section 234D of the Income Tax Act, 1961 (for short....