THE COMMISSIONER OF INCOME TAX NEW DELHI vs. MANJIT SINGH BAIDWAN

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

54 of the Act basically holding that have no retrospective application assessee pertains to the assessm whereas, the amendment was made 04. 2015. As pointed out by the Id. has decided the issue involved i following the judgement of the Hon n the case of Leena Jugal Kishore decision of the coordinate Bench Jaswinder Singh Lota Vs DCIT ( (supra