https://www.taxtmi.com/caselaws?id=218649 The judgment focused on the interpretation of amended provisions of section 143(2) of the Income Tax Act, the validity of a notice issued under section 143(2) beyond the prescribed time limit, and the application of a retrospective amendment in section 148 for reassessment proceedings. The court found that the Tribunal erred in not considering the retrospective amendments and directed a re-examination of the relevant dates concerning the issuance of notices under section 148. The judgment emphasized the importance of applying the correct law for a just decision within the legal framework, ultimately allowing the Revenue's miscellaneous application for further review. en-us Thu, 19 Jan 2012 00:00:00 +0530 Thu, 22 Nov 2012 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218649 The judgment focused on the interpretation of amended provisions of section 143(2) of the Income Tax Act, the validity of a notice issued under section 143(2) beyond the prescribed time limit, and the application of a retrospective amendment in section 148 for reassessment proceedings. The court found that the Tribunal erred in not considering the retrospective amendments and directed a re-examination of the relevant dates concerning the issuance of notices under section 148. The judgment emphasized the importance of applying the correct law for a just decision within the legal framework, ultimately allowing the Revenue's miscellaneous application for further review. Case-Laws Income Tax Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218649