2019 (2) TMI 1

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..... ment came into force - Held that:- The petitioner has fairly conceded that the opinion expressed by the Division Bench of the Gujarat High Court is in favour of the Department to apply the provision retrospectively to pending proceedings as well, but he also informs that the matter is pending consideration before the Hon’ble Supreme Court in filed on behalf of the assessee Devdip Malls Developers .....

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..... come up for consideration in the writ petition is whether or not the amended provision of Section 234B(2A) would apply to proceedings which were pending as on 01.06.2015 when the amendment came into force. Mr. Parijat Saurav, learned counsel appearing for the petitioner has fairly conceded that the opinion expressed by the Division Bench of the Gujarat High Court is in favour of the Department .....

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