Transitional application of section 144 preserves pre 1987 provisions for assessments commencing April 1988 and earlier. The amendment renumbers section 144 as sub section (1) and inserts sub section (2), effective from 1 April 1989, providing that the pre 1987 text of section 144 applies to assessments for the assessment year commencing 1 April 1988 and earlier; references to other provisions in section 144 are to be construed as those provisions as in force and applicable to the relevant assessment year.
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.
Transitional application of section 144 preserves pre 1987 provisions for assessments commencing April 1988 and earlier.
The amendment renumbers section 144 as sub section (1) and inserts sub section (2), effective from 1 April 1989, providing that the pre 1987 text of section 144 applies to assessments for the assessment year commencing 1 April 1988 and earlier; references to other provisions in section 144 are to be construed as those provisions as in force and applicable to the relevant assessment year.
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