2000 (3) TMI 6

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....edi, Advocates For the Respondent : G. Umapathy and Rakesh Kr. Sharma, Advocates JUDGMENT Leave granted. The notice that was issued on the special leave petition stated that the matter might be disposed of at this stage by an order remitting the tax reference case to the High Court for being heard afresh. The question basically is in regard to the retrospective operation of section 80P(2)(a)(....