Sec 88

Dear Rachit,

At times some old provisions needs to be carried forward, just because in assessments,appeals,etc assessee may claim that the provision on the basis of which u r making assessment doesnot exist(at the time of making assessment),,,

Fine, but the actual practice is that hey mention it as omitted by specific Finance Act with a note number affixed to it. The earlier provision is mentioned below the line along the specific note number. Please refer sec88C or 88D which had been omitted by the same finance act 2005.

Thanks for your prompt reply Amir.

Dear Rachit,

U R RITE BROTHER,

But Different people has different style of working, one would delete & the other one would make it inoperative by introducing a subsection(just like they did in 88(9)

Might be the person who has deleted the sections mentioned by u, were different.. 

Thanks Again ... Amir