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TMI Blog2003 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... , on advance copy. Heard on admission. This order shall also govern disposal of (I.T.A. No. 17 of 2003-Prithviraj Chouhan v. CIT; I.T.A. No. 18 of 2003-Prithviraj Chouhan v. CIT; I.T.A. No. 19 of 2003-Prithviraj Chouhan v. CIT; I.T.A. No. 20 of 2003-Rajendra Kumar Chouhan v. CIT; I.T.A. No. 21 of 2003 Prem Kishore Chouhan v. CIT; I.T.A. No. 22 of 2003-Prem Kishore Chouhan v. CIT and I.T.A. No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The said Explanation has been made effective retrospectively with effect from April 1, 1989. By this Explanation 1 it has been clearly mentioned that the "assessed" tax means the tax on the total income determined under sub-section (1) of section 143 or on regular assessment as reduced by the amount of tax deducted or collected at source in accordance with the provisions of Chapter XVII of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenge before us. After having heard learned counsel for the appellant and after perusal of the record, we find that no substantial question of law is involved in this appeal and the connected appeals. There is no dispute as to the fact that Explanation 1 substituted in section 234B of the Act was not brought to the notice of the Tribunal or due to oversight it escaped its notice. On bringing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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