@JUDGMENTTAG-ORDER
1. Delay condoned.
2. By consent, the matter is taken up for hearing.
3. In this case, by the Finance Act, 2010, Section 9 of the Income Tax Act, 1961, has been amended with effect from 1-6-1976. No doubt, the Finance Act, 2010, came into force only after the impugned judgment came to be delivered. Be that as it may, since the Finance Act, 2010, operates with effect from 1-6-1976, we are required to give permission to the department to move to the High Court by way of review petition within a period of six weeks from today. We order accordingly.
4. The SLP is, accordingly, disposed of.
