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2013 (12) TMI 612 - ALLAHABAD HIGH COURTValidity of reassessment u/s 147 - Held that:- The provisions of section 142A of the Act was inserted by Finance (No. 2) Act, 2004 with effect from 14th November, 1972 - The original assessment order passed on 14.1.1991 that is much before 28.11.2003 - It had become final between the parties on the date when section 142A was inserted by Finance (No. 2) Act, 2004 - Following CIT vs. Gulam Mohammad [2009 (8) TMI 635 - ALLAHABAD HIGH COURT] - The proviso to section 142A states that the provisions shall not apply where the assessment has become final before the applicability of this section - Decided against Revenue.
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