MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

section 199. It therefore applies to pending proceedings. As observed in State of Madras v. Lateef Hamid & Co. AIR 1972 SC 1781, where a new procedure is prescribed by law, it governs all pending cases. ITA Nos. 195 & 196/Agr/2015 11 19. In Tikaram & Sons v. Commissioner of Sales Tax AIR 1968 SC 1286 it was held that alterations

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

In the result, the appeal filed by the assessee is allowed