9911796707
TMI Blog2006 (3) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... for the block period 1989-90 to 1999-2000. The appeal has been admitted on the following substantial question of law: "Whether the Income-tax Appellate Tribunal erred in upholding the deletion of Rs. 1,91,550 made by the Commissioner of Income-tax (Appeals) in view of section 158BB(1)(ca) of the Income-tax Act, in the facts and circumstances of the case?" The facts giving rise to the above que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer. While allowing the appeal, the Commissioner of Income-tax (Appeals) relied on the decision of the Income-tax Appellate Tribunal, Indore Bench, in the case of Ramesh Kothari v. ACIT in Appeal No. I. T. (SS)/62/IND/1997 dated December 11, 2000. The appellant's appeal to the Income-tax Appellate Tribunal against the decision of the Commissioner of Income-tax (Appeals) was dismissed. It is again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as reduced by the aggregate of the total income, or, as the case may be, as increased by the aggregate of the losses of such previous years, determined,-. .. (ca) where the due date for filing a return of income has expired, but no return of income has been filed, as nil, in cases not falling under clause (c)." The contention of learned senior counsel, therefore, is that the credit given for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from July 1, 1995, the amendments/substitution was made by the Finance Act, 2002. It is, therefore, clear that prior to the year 2002, the provision was not on the statute book and it was brought on the statute book in that year only, though with retrospective effect from July 1, 1995. In the case in hand, the order passed by the Commissioner of Income-tax (Appeals), Indore, is dated A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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