TMI Blog2019 (7) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... following Jurisdiction High Court CIT(A) held that retrospective amendment in law does not give to any failure to disclose material facts as contemplated in the first proviso - HELD THAT:- The question of law as proposed by the Revenue is squarely covered by the two decisions which have been referred to by the Tribunal in its impugned order. The principle of law as explained in the two decisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabd 'A' Bench, Ahmedabad in the the ITA No.3206/Ahd/2014 for the A.Y.2005-06 dated 14/11/2018 2. The Revenue has proposed the following question of law : Whether, the Appellate Tribunal has erred in law and on facts in upholding the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. com 388(Guj) and Vodafone West Ltd Vs ACIT (2013 33 taxmann 67(Guj), retrospective amendment in law does not give to any failure to disclose material facts as contemplated in the first proviso. 4. The question of law as proposed by the Revenue is squarely covered by the two decisions which have been referred to by the Tribunal in its impugned order. The principle of law as exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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