https://www.taxtmi.com/caselaws?id=203786 The court upheld the validity of amendments to original certificates under Section 90(1) of the Finance (No. 2) Act, 1998, finding them as permissible corrections rather than assessments reopening. However, it ruled in favor of petitioners challenging rejection of declarations due to delayed payments, directing issuance of necessary certificates under Section 90(2) of the Act within two months. en-us Thu, 02 Sep 2010 00:00:00 +0530 Fri, 21 Dec 2012 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203786 The court upheld the validity of amendments to original certificates under Section 90(1) of the Finance (No. 2) Act, 1998, finding them as permissible corrections rather than assessments reopening. However, it ruled in favor of petitioners challenging rejection of declarations due to delayed payments, directing issuance of necessary certificates under Section 90(2) of the Act within two months. Case-Laws Income Tax Thu, 02 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203786