Limitation period redefined to run from end of the financial year in which an order was passed. The amendment replaces the phrase 'within four years of the date on which such order was passed' in sub-section (1) of section 17 of the Interest-tax Act with 'within four years from the end of the financial year in which such order was passed,' thereby redefining the starting point for the four-year limitation period; the substitution is effective from the 1st day of October, 1984.
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.
Limitation period redefined to run from end of the financial year in which an order was passed.
The amendment replaces the phrase "within four years of the date on which such order was passed" in sub-section (1) of section 17 of the Interest-tax Act with "within four years from the end of the financial year in which such order was passed," thereby redefining the starting point for the four-year limitation period; the substitution is effective from the 1st day of October, 1984.
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