2025 (8) TMI 469

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br>HON&#39;BLE MR. JUSTICE PANKAJ MITHAL AND HON&#39;BLE MR. JUSTICE PRASANNA B. VARALE For the Petitioner(s) Mr. J. Sai Deepak, Sr. Adv., Mr. Akhil Krishan Maggu, Adv., Mr. Lav Virmani, Adv., Mr. V....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly, the provisions of Section 122 (1A) of the Act which came into force w.e.f. 01.01.2021 cannot be applied retrospectively for the Assessment Years 2017- 2020. 2. Leave granted. 3. In the meanwhile....