Amendment to Section 246A includes orders passed by a Joint Commissioner under clause (ii) of section 115VP. The amendment substitutes the opening words of clause (a) of section 246A(1) so that an order passed by a Joint Commissioner under clause (ii) of sub section (3) of section 115VP is expressly included alongside an order against the assessee, thereby extending the provision's operative scope; effected by the Finance (No. 2) Act, 2004, with prospective effect from the first day of October, 2004.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 246A includes orders passed by a Joint Commissioner under clause (ii) of section 115VP.
The amendment substitutes the opening words of clause (a) of section 246A(1) so that an order passed by a Joint Commissioner under clause (ii) of sub section (3) of section 115VP is expressly included alongside an order against the assessee, thereby extending the provision's operative scope; effected by the Finance (No. 2) Act, 2004, with prospective effect from the first day of October, 2004.
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