2023 (1) TMI 138
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....der / Decisions)<br>Dated:- 15-12-2022<br>Petition(s) for Special Leave to Appeal (C) No(s). 14622/2020 - -<br>Income Tax<br>Hon'ble Mr. Justice Ashok Bhushan, Hon'ble Mr. Justice R. Subhash R....
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....bservations made by the High Court, the consequences of the retrospective amendment in Section 13(8) may not be considered by the Assessing Officer. We make it clear that it shall be open for the A....
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