2010 (2) TMI 959

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..... llant M.M. KUMAR, J. The Revenue has approached this Court under Section 260 A of the Income Tax Act, 1961 (for brevity 'the Act') challenging order dated 19.9.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench 'F', New Delhi (for brevity 'the Tribunal') in ITA No. 736 /Del/08 in respect of the assessment year 2000-01. It has been claimed that following substantive question of law wou .....

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..... n posed before the Hon'ble Supreme Court was: "Whether omission (deletion) of the second proviso to Section 43 B of the Income Tax Act, 1961 by the Finance Act, 2003 operated with effect from 1st April, 2004 or whether it operated retrospectively with effect from 1st April, 1988?" Relying on an earlier judgement rendered in the case of Allied Motors (P) Ltd v. CIT (1997) 224 ITR 677 where scheme .....

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