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of <h1>Amendment to Section 14A of Income-tax Act: Limits Assessing Officer's Powers for Pre-April 2001 Assessments.</h1> In the Finance Act, 2002, an amendment to section 14A of the Income-tax Act was made, effective from May 11, 2001. This amendment introduced a proviso stating that the Assessing Officer is not authorized to reassess under section 147, enhance assessments, reduce refunds, or otherwise increase the taxpayer's liability under section 154 for any assessment year commencing on or before April 1, 2001.
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