2013 (11) TMI 1052

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Per : Honourable Mr. Justice M. R. Shah) Present Tax Appeal has been preferred by the appellant- Revenue challenging the impugned judgment and order dated 24th July 2009 passed by the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" for short} in I.T.A No. 1304/Ahd/2009 with respect to A.Y 2005-06 on the following question of law :- "Whether the Appellate Tribunal is right in law and on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t}. It is also not in dispute that the Tribunal was required to consider post-amended provision of section 271 [1] of the Act. Under the circumstances, the impugned judgment and order passed by the Tribunal cannot be sustained and the same deserves to be quashed and set-aside, and the matter is required to be remanded to the Tribunal for deciding the appeal by considering the amendment in Section ....