2008 (4) TMI 213

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..... endment inserted in section 148 of the Income Tax Act by the Finance Act, 2006 with retrospective effect from 1.10.1991, as well as on merits, in accordance with law - 529 of 2006 - - - Dated:- 22-4-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. Yogesh Putney, Advocate, for the appellant-revenue. S.K. Mukhi, Advocate, for the respondent-assessee. JUDGMENT The judgment of t .....

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..... . Undisputedly, when the Tribunal passed the impugned order on 19.1.2006, the amendment inserted in section 148 of the Income Tax Act by the Finance Act, 2006 with retrospective effect from 1.10.1991 was not considered, as there was no occasion for the Tribunal to consider it, because the same was effected subsequently. In view of this fact, counsel for both the parties have agreed that the impug .....

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