Restriction on directions under section 158AA: new proviso bars issuance of such directions from the new effective date. The amendment inserts a proviso to section 158AA(1) preventing issuance of directions under that subsection on or after 1 April 2022, affecting the ... Summary
Restriction on directions under section 158AA: new proviso bars issuance of such directions from the new effective date.
The amendment inserts a proviso to section 158AA(1) preventing issuance of directions under that subsection on or after 1 April 2022, affecting the procedure in revenue appeals where an identical question of law is pending before the Supreme Court; the amendment takes effect from 1 April 2022.
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