Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
D G M E N T R.F. Nariman, J 1. Delay condoned. Leave granted. 2. The appeals before us raise an important question as to the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961 (hereinafter referred to as “Income Tax Act”). 3. The facts in Deputy Commissioner of Income