2013 (10) TMI 148

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..... Bench ["Tribunal" for short] dated 8th June 2012, this Tax Appeal is preferred under Section 260A of the Income-tax Act, 1961 {"Act" for short}, proposing following substantial question of law for our consideration :-      "Whether in the circumstances and the facts of the case and in law, the Appellate Tribunal is right in confirming the order of the CIT(A) in quashing the re .....

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..... ed the assessment relying on the decision of this Court rendered in case of Sadbhav Engineering Ltd. v. Deputy Commissioner of Income Tax, reported in [(2011) 333 ITR 483 (Guj)].When revenue challenged the same before the Tribunal, it concurred with the findings of the CIT [A]. It noted that the assessment had been reopened on account of retrospective amendment of Section 80IA(4) which came into e .....

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