application of the amended
Section 36 . He then argued that even though Section 15 of the 2019
Amendment Act has deleted Section ... intent through
amendment. This is in fact what was done by deleting Section 26 of
the 2015 Amendment Act, and inserting Section 87 into
Civil
Procedure, 1908 (Maharashtra Amendment) came to be deleted. The
legality of deletion of Section 9A was challenged in the Bench of this Court ... shall be deleted.
3. Notwithstanding the deletion of section 9A of the principal Act, --
(1) where consideration of a preliminary issue framed under section
Civil
Procedure, 1908 (Maharashtra Amendment) came to be deleted. The
legality of deletion of Section 9A was challenged in the Bench of this Court ... shall be deleted.
3. Notwithstanding the deletion of section 9A of the principal Act, --
(1) where consideration of a preliminary issue framed under section
Civil
Procedure, 1908 (Maharashtra Amendment) came to be deleted. The
legality of deletion of Section 9A was challenged in the Bench of this Court ... shall be deleted.
3. Notwithstanding the deletion of section 9A of the principal Act, --
(1) where consideration of a preliminary issue framed under section
deletion would not have a retrospective
operation. Mr. N. C. Garud, learned Counsel for the respondent,
opposes this submission, contenting that the deletion of
Sec ... appellants, then
invited my attention to the provisions of deleted Section 72(2) of
the Bombay Public Trusts Act and strenuously urged that the
language
Section 3 of the First Amendment Act is
substituted with re-application of Section 9A CPC,
as if the said section has not been deleted ... Section 3 of the First Amendment Act with
original Section 9A in toto as if the said Section is
not deleted. Secondly, in effect
scheme of search assessment in section 153A to
section 153C applicable w.e.f. 01.06.03. More particularly u/s 153A(1)(a) reads
that ... such return was furnished u/s 139 " meaning that a return filed u/s 153A is
treated as that filed
erred in law and on facts by deleting the disallowance of
Rs.10.78 !lacs u/s 14A r. w.r 8D(2)(ii) despite ... make
investments. Ld. CIT(A) placed reliance on various judgments to
delete the disallowance u/s 14A of the Act for the interest
component. However
that in the identical facts and circumstances, we have
deleted the penalty imposed under section 271(1)(c) of the Act vide Paragraph ... that in the identical facts and circumstances, we have
deleted the penalty imposed under section 271AAB of the Act vide Paragraph No.
15 of this
Section 3 of the First Amendment Act is
substituted with re-application of Section 9A CPC,
as if the said section has not been deleted ... Section 3 of the First Amendment Act with
original Section 9A in toto as if the said Section is
not deleted. Secondly, in effect
