2000 (7) TMI 68

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....For the Respondent : K. N. Shukla, Senior Advocate(S. Rajappa and Ms. Sushma Suri, Advocates) ORDER We are not impressed by the submission on behalf of the appellant that the judgment of this court in the case of H. H. Sir Rama Varma v. CIT [1994] 205 ITR 433, needs reconsideration by a larger Bench. That judgment notes that sections 80AA and 80AB of the Income-tax Act, 1961, were introduced at ....