2004 (8) TMI 314 - ITAT AHMEDABAD-B

Extract:
.......3 and this is the date happened to be after the date 1-6-2003 with effect from which section 234D was given effect to and when it had already come on the statute book. The claim of the assessee has, therefore, no force and is accordingly rejected. 29. In the result Revenue s appeal is allowed and all the appeals filed by the assessee are dismissed.