Application of sections 214-217 limited: excluded for assessments from 1989; earlier years use provisions as in force. The amendment adds orders of the Settlement Commission under sub-section (4) of section 245D into sub-section (1AA) of section 214, and inserts a transitional sub-section excluding sections 214-217 from application to assessments for the year commencing 1 April 1989 and thereafter; for earlier assessment years those sections remain applicable with references to other provisions construed as the corresponding provisions in force and applicable to the relevant year, subject to the retained exceptions in section 215.
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Provisions expressly mentioned in the judgment/order text.
Application of sections 214-217 limited: excluded for assessments from 1989; earlier years use provisions as in force.
The amendment adds orders of the Settlement Commission under sub-section (4) of section 245D into sub-section (1AA) of section 214, and inserts a transitional sub-section excluding sections 214-217 from application to assessments for the year commencing 1 April 1989 and thereafter; for earlier assessment years those sections remain applicable with references to other provisions construed as the corresponding provisions in force and applicable to the relevant year, subject to the retained exceptions in section 215.
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