2023 (1) TMI 138

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -2022
Petition(s) for Special Leave to Appeal (C) No(s). 14622/2020 - -
Income Tax
Hon'ble Mr. Justice Ashok Bhushan, Hon'ble Mr. Justice R. Subhash Reddy And Hon'ble Mr. Justice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onsequences of the retrospective amendment in Section 13(8) may not be considered by the Assessing Officer. We make it clear that it shall be open for the Assessing Officer to consider all the pleas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X