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        F. Acts / Amendment Acts

        Section 88 - Amendment of section 22E

        Finance Act, 2007
        Chapter IIIa
        Wealth-tax

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        Reopening restriction: Settlement Commission barred from reopening proceedings where settlement application filed on or after 1 June 2007. An amendment inserts a proviso barring the Settlement Commission from reopening any proceeding under the reopening provision where a settlement application is filed on or after 1 June 2007, operating prospectively to restrict the Commission's power once the specified application is made.
                          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.

                                Reopening restriction: Settlement Commission barred from reopening proceedings where settlement application filed on or after 1 June 2007.

                                An amendment inserts a proviso barring the Settlement Commission from reopening any proceeding under the reopening provision where a settlement application is filed on or after 1 June 2007, operating prospectively to restrict the Commission's power once the specified application is made.


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