https://www.taxtmi.com/caselaws?id=77570 The court ruled that the reassessment proceedings were impacted by the proviso of section 142A of the Income-tax Act, as the original assessment had become final before the relevant date. Consequently, the court dismissed the appeal, finding no substantial question of law involved. The judgment highlights the importance of statutory provisions and their retrospective application in determining the validity of reassessment proceedings under the Income-tax Act. en-us Tue, 07 Jul 2009 00:00:00 +0530 Sat, 25 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77570 The court ruled that the reassessment proceedings were impacted by the proviso of section 142A of the Income-tax Act, as the original assessment had become final before the relevant date. Consequently, the court dismissed the appeal, finding no substantial question of law involved. The judgment highlights the importance of statutory provisions and their retrospective application in determining the validity of reassessment proceedings under the Income-tax Act. Case-Laws Income Tax Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77570