Restriction on further relief: prior beneficiaries may obtain additional relief once by timely application before statutory deadline. A proviso limits further relief for persons who obtained a favourable order on or before 24 July 1991: they are entitled to further relief only once for other assessment years if they apply to the income-tax authority referred to in the provision before 1 April 1992.
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.
Restriction on further relief: prior beneficiaries may obtain additional relief once by timely application before statutory deadline.
A proviso limits further relief for persons who obtained a favourable order on or before 24 July 1991: they are entitled to further relief only once for other assessment years if they apply to the income-tax authority referred to in the provision before 1 April 1992.
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