2013 (11) TMI 1052

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..... Shah) Present Tax Appeal has been preferred by the appellant- Revenue challenging the impugned judgment and order dated 24th July 2009 passed by the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" for short} in I.T.A No. 1304/Ahd/2009 with respect to A.Y 2005-06 on the following question of law :- "Whether the Appellate Tribunal is right in law and on facts in setting aside the order passed .....

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..... nal was required to consider post-amended provision of section 271 [1] of the Act. Under the circumstances, the impugned judgment and order passed by the Tribunal cannot be sustained and the same deserves to be quashed and set-aside, and the matter is required to be remanded to the Tribunal for deciding the appeal by considering the amendment in Section 271 [1] of the Act. Learned advocates appear .....

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