2009 (1) TMI 107

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Assessing Officer in view of the amendment to section 43B – question is answered in favour of assessee and against revenue - 528 of 2008 - - - Dated:- 22-1-2009 - DEEPAK VERMA and K. RAMANNA JJ. M. V. Seshachala for the appellants. JUDGMENT The judgment of the court was delivered by DEEPAK VERMA J. - Heard Sri M.V. Seshachala, learned counsel for the appellants on admission. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r in view of the amendment to section 43B of the Act ?" 4. However, it has not been disputed before us, that the said question of law has already been answered by the Division Bench of this court reported in CIT v. Sabari Enterprises [2008] 298 1TR 141. The said Division Bench judgment has also been followed subsequently by other Division Bench judgment. The question has been answered agai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X