Procedure to be followed in respect of orders passed u/s132(3) prior to 1.4.89. - Income Tax - 1807/1989

INSTRUCTION NO. 1807/1989 Dated: March 6, 1989 The Direct Tax Laws (Amendment) Act, 1987 has inserted w.e.f. 1st April, 1989 a new sub-section (8A) in section 132 of the Incometax Act, 1961 which provides that an order passed under sub-section(3) of section 132 shall cease to be valid after a period of 60 days from the date of order, unless the period is extended with the approval of Commissioner. Doubts have been raised regarding the applicability of the new sub-section to the orders under sub-section (3) passed before 1.4.89. In order to avoid any complication on this point, the Board desire that the procedure prescribed in sub-section(8A) may be followed even in respect of orders passed under sub-section(3) prior to 1.4.89.