2017 (4) TMI 918

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..... of the Assessee and against the Revenue by the decision of this Court in Commissioner of Income Tax v. Bishan Saroop Ram Kishan Agro (P) Ltd (2011 (5) TMI 540 - DELHI HIGH COURT ) wherein held the amendment whereby the word "suo motu" were inserted in sub section (2C) of Section 142 was to be applicable with effect from 1st April, 2008 only, the amendment cannot be said to be clarificatory or ret .....

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..... 413/2016, ITA 414/2016 ITA 415/2016 2. These appeals are filed against a common order dated 9th December 2015 passed by the Income Tax Appellate Tribunal in ITA No. 2256- 2261/Del/2005 for the Assessment Years ('AYs') 1996-97 to 2001-2002. 3. The issue urged by the Revenue in the present appeals concerns the powers of the Assessing Officer, prior to amendment in Section 142 (2C) of .....

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