Limitation period for search-related orders tightened by requiring action within eighteen months from the relevant quarter. Section 296 is amended to substitute sub-section (1) and require that the order under section 294 be passed within eighteen months from the end of the quarter in which the search was initiated or requisition was made. The provision applies irrespective of section 286 and sets a specific limitation period linked to the quarter of initiation of search or requisition.
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Provisions expressly mentioned in the judgment/order text.
Limitation period for search-related orders tightened by requiring action within eighteen months from the relevant quarter.
Section 296 is amended to substitute sub-section (1) and require that the order under section 294 be passed within eighteen months from the end of the quarter in which the search was initiated or requisition was made. The provision applies irrespective of section 286 and sets a specific limitation period linked to the quarter of initiation of search or requisition.
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