ASHOK BHUSHAN, J. - (1.) Delay Condoned. Leave granted.
(2.) This appeal when alongwith several appeals were heard on 16.11.2016, this Court noticed that in batch of cases, four questions have arisen.   The present batch of cases of which Civil   Appeal   No.   2165   is   a   leading   case   relates   only   to Question No.2, which is to the following effect:­ "Whether sub­section (2) and sub­section (3) of Section 14A inserted with effect from 01.04.2007 will apply to all pending assessments? Whether Rule 8D is retrospectively applicable?"
(3.) All these appeals raising only above question of law have been   heard   together   and   are   being   decided   by   this   common judgment.   For   deciding   all   these   appeals,   it   shall   be sufficient to refer facts and proceedings in Civil Appeal No. 2165 of 2012.;