There has been a special bench formed in the matter of M/s B. T patil and sons Belgaum Construction Private Limited ITA no 1408/1409/pn/03 on the issue under section 80IA(4) (Infrastructure facility). Can anyone throw some light on its progress and any further information as it has already been covered by Patel Engineering (Mum ITAT) case, Bharat Udyog Case (Mum ITAT), Om Metal Infra (Jaipur ITAT). However, explanation inserted w.r.e.f. 1st April 2000 by Finance Act 2009 has opened pandora's box.