Amendment to Section 251 removes authority to set aside assessments and order fresh reassessment, effective June 2001. The amendment omits from sub section (1)(a) of section 251 the text permitting the assessing authority to set aside an assessment and proceed on the basis of a fresh assessment, thereby removing that procedural power and narrowing the statutory grounds for revisiting an assessment, effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 251 removes authority to set aside assessments and order fresh reassessment, effective June 2001.
The amendment omits from sub section (1)(a) of section 251 the text permitting the assessing authority to set aside an assessment and proceed on the basis of a fresh assessment, thereby removing that procedural power and narrowing the statutory grounds for revisiting an assessment, effective from the stated commencement date.
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