Assessment revival and scope expanded: pending assessments become 'required to be made' and recomputation/reference/order may revive. Amendment to section 158BA changes sub section (4) so prior Chapter XIV B proceedings are treated as 'required to be made' rather than merely 'pending' before making assessments after a subsequent search or requisition, and expands sub section (5) so that 'assessment or reassessment' is replaced by 'assessment or reassessment or recomputation or reference or order', causing recomputations, references and orders to revive if a Chapter XIV B proceeding is annulled.
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Provisions expressly mentioned in the judgment/order text.
Assessment revival and scope expanded: pending assessments become 'required to be made' and recomputation/reference/order may revive.
Amendment to section 158BA changes sub section (4) so prior Chapter XIV B proceedings are treated as "required to be made" rather than merely "pending" before making assessments after a subsequent search or requisition, and expands sub section (5) so that "assessment or reassessment" is replaced by "assessment or reassessment or recomputation or reference or order", causing recomputations, references and orders to revive if a Chapter XIV B proceeding is annulled.
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