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of <h1>Income-tax Act Section 153A amended: Sub-section (1) revised; new sub-section (2) allows revival of annulled assessments.</h1> Section 153A of the Income-tax Act is amended by renumbering it as sub-section (1). In this sub-section, the phrase 'referred to in this section' is replaced with 'referred to in this sub-section,' effective from June 1, 2003. A new sub-section (2) is added, effective the same date, which allows for the revival of assessments or reassessments that were annulled in appeal or other legal proceedings, provided they have abated under the second proviso to sub-section (1). This revival ceases if the annulment order is set aside.
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