2022 (2) TMI 1339

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....ted, CA. ORDER PER P.M. JAGTAP, VICE-PRESIDENT : The Revenue is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad dated 28.06.2019 passed for Assessment Year 2013-2014. 2. The ground taken by the Revenue is as follows:- "The Ld. CIT(A) has erred in law and on facts in deleting the disallowance of Rs.1,97,194/- u/s. 40(a)(ia) of....

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....retrospective in effect inasmuch as it applies to all pending appeals as well. In view of the above position, the appeal of the Revenue is no longer maintainable and is dismissed as such. 5. It is, however, made clear that on re-verification at the end of the Assessing Officer if it comes out that the tax effect of more than Rs.50 lakhs is being involved in the appeal or the appeal falls within t....