Deeming commencement of reassessment proceedings tied to the date an order sets aside or cancels the assessment. The amendment omits the proviso to clause (b) of section 22A and revises the Explanation so that proceedings for making fresh assessments pursuant to an order setting aside or cancelling an assessment are deemed to have commenced from the date the order was passed; cross references in the Explanation are adjusted to refer directly to the relevant clauses rather than to a proviso.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deeming commencement of reassessment proceedings tied to the date an order sets aside or cancels the assessment.
The amendment omits the proviso to clause (b) of section 22A and revises the Explanation so that proceedings for making fresh assessments pursuant to an order setting aside or cancelling an assessment are deemed to have commenced from the date the order was passed; cross references in the Explanation are adjusted to refer directly to the relevant clauses rather than to a proviso.
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