Limitation on reopening: Settlement Commission cannot reopen proceedings where the elapsed period from assessment year end to settlement application exceeds nine years. Substituted proviso limits reopening by the Settlement Commission: no proceeding shall be reopened if the period between the end of the assessment year ... Summary
Limitation on reopening: Settlement Commission cannot reopen proceedings where the elapsed period from assessment year end to settlement application exceeds nine years.
Substituted proviso limits reopening by the Settlement Commission: no proceeding shall be reopened if the period between the end of the assessment year and the date of application for settlement exceeds nine years, effective from the first day of June, 1987.
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