Non-applicability of section 244: legislative exclusion of section 244 for assessments commencing from the 1989 assessment year onward. An inserted subsection (3) in section 244 of the Income-tax Act states that the provisions of section 244 shall not apply to any assessment for the assessment year commencing on 1 April 1989 or any subsequent assessment years, thereby excluding section 244 from operation for those years.
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.
Non-applicability of section 244: legislative exclusion of section 244 for assessments commencing from the 1989 assessment year onward.
An inserted subsection (3) in section 244 of the Income-tax Act states that the provisions of section 244 shall not apply to any assessment for the assessment year commencing on 1 April 1989 or any subsequent assessment years, thereby excluding section 244 from operation for those years.
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