Section 46 - Amendment of section 146 - Taxation Laws (Amendment) Act, 1975

46. Amendment of section 146. Section 146 of the Income-tax Act shall be re-numbered as sub-section (1) thereof, and after that sub-section as so re-numbered, the following sub-section shall be inserted, namely: (2) Every application made under sub-section (2) shall be disposed of within ninety days from the date of receipt thereof by the Income-tax Officer: Provided that in computing the period of ninety days aforesaid, any delay in disposing of the application which is attributable to the assessee shall be excluded. .