Bombay High Court Allows Revision Petition Under Section 264 of Income Tax Act Despite Retrospective Amendment After Assessment Order. Commissioner Must Consider Retrospective Amendment as Law Deemed to Exist on Date of Assessment Order.
22 Dec 2014The petitioner, Kalpesh M. Nagda, filed his return of income for Assessment Year 2003-2004 on 25 November 2003, declaring total income of Rs.48,22,312...
