https://www.taxtmi.com/caselaws?id=62465 A statutory condition restricting the right of appeal was held not to operate retrospectively against assessment proceedings already initiated before its commencement unless the legislation expressly so provides. The right of appeal was treated as vesting when assessment proceedings began, not when tax was later quantified, so section 249(4) could not bar the appeal in this case. The summary dismissal of the appeal in limine was set aside, and the matter was remitted for the appellate authority to verify whether notice under section 143(2) had been served before 1 October 1975 and then decide the appeal according to law. en-us Tue, 06 Feb 1979 00:00:00 +0530 Thu, 20 Jan 2011 09:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62465 A statutory condition restricting the right of appeal was held not to operate retrospectively against assessment proceedings already initiated before its commencement unless the legislation expressly so provides. The right of appeal was treated as vesting when assessment proceedings began, not when tax was later quantified, so section 249(4) could not bar the appeal in this case. The summary dismissal of the appeal in limine was set aside, and the matter was remitted for the appellate authority to verify whether notice under section 143(2) had been served before 1 October 1975 and then decide the appeal according to law. Case-Laws Income Tax Tue, 06 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62465