Limitation period amendment: four year timeframe now measured from end of financial year, not the order date. The amendment substitutes the limitation period wording so that the four year period runs 'from the end of the financial year in which such order was passed' instead of from the date the order was passed, thereby changing when the statutory four year clock begins to run for affected orders.
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Provisions expressly mentioned in the judgment/order text.
Limitation period amendment: four year timeframe now measured from end of financial year, not the order date.
The amendment substitutes the limitation period wording so that the four year period runs "from the end of the financial year in which such order was passed" instead of from the date the order was passed, thereby changing when the statutory four year clock begins to run for affected orders.
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