NATIONAL AGRICULTURAL COOP.M.F vs. COMMISSIONER OF INCOME TAX NEW
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. 23.11.2005 CM No.16426/2005 Allowed subject to just exceptions. ITA 1167/2005 Admit.
The following substantial question of law is formulated for determination:- ?Whether in the facts and circumstances of the case, the ITAT was justified in law in allowing miscellaneous application No.89(D)/1999 filed by the revenue and rectifying the final order passed in ITA Nos.6648 to 6656/Del/1996 for the assessment years 1986-87 to 1994-95 on the basis of a subsequent amendment to Section 80-P(2)(a)(iii) of the Income Tax Act and a pronouncement of the Supreme Court upholding the said provision?? .
Paper books to be filed within three months in accordance with High Court . . .
Rules.
Post for final hearing in due course. . . T.S. THAKUR, J . . B.N.CHATURVEDI, J NOVEMBER 23, 2005 ga .