2019 (7) TMI 1098

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....: HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal under Section 260A of the Income Tax Act, 1961 is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabd 'A' Bench, Ahmedabad in the the ITA No.3206/Ahd/2014 for the A.Y.2005-06 dated 14/11/2018 2. The Revenue has proposed the following question of law : "Wh....

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.... case of Sadbhav Engineering Ltd. Vs. DCIT (1014) 45 taxmann. com 388(Guj) and Vodafone West Ltd Vs ACIT (2013 33 taxmann 67(Guj), retrospective amendment in law does not give to any failure to disclose material facts as contemplated in the first proviso." 4. The question of law as proposed by the Revenue is squarely covered by the two decisions which have been referred to by the Tribunal in it....