2025 (2) TMI 1449

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.... For the Revenue : Sh. Rajesh Kumar Dhanesta, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2012-13, arises against the CIT(A), Aligarh's in case No. 75/201516/Aligarh/729 dated 09.09.2016, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. It em....

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.... find no merit in the Revenue's instant arguments once not only in light of section 11(6) amendment having been inserted vide Finance (No. 2) Act, 2014 w.e.f. 01.04.2015 as against A.Y. 2012-13 herein but also case law (2018) 89 taxmann.com 127 (SC) CIT vs. Rajasthan and Gujarati Charitable Foundation Poona has settled the issue that the same carries prospective effect only. We thus delete the imp....