Extension of amnesty scheme for deemed withdrawal of assessments extends filing deadline and gives it retrospective legal effect. The State Government amends a prior departmental notification under section 148 to replace the earlier cutoff date for an amnesty scheme with a later date and declares the amendment to be deemed to have come into force from the original cutoff date, thereby extending the temporal window for deemed withdrawal of assessment orders under the scheme.
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Provisions expressly mentioned in the judgment/order text.
Extension of amnesty scheme for deemed withdrawal of assessments extends filing deadline and gives it retrospective legal effect.
The State Government amends a prior departmental notification under section 148 to replace the earlier cutoff date for an amnesty scheme with a later date and declares the amendment to be deemed to have come into force from the original cutoff date, thereby extending the temporal window for deemed withdrawal of assessment orders under the scheme.
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