https://www.taxtmi.com/acts?id=9496 The amendment inserts a proviso to section 14A that, with retrospective effect from the specified date, precludes the Assessing Officer from reassessing under the reassessment provision, from passing orders enhancing assessment or reducing refunds, and from otherwise increasing an assessee's liability under the statutory amendment procedure for assessment years beginning on or before the specified cutoff. en-us Tue, 21 Oct 2008 13:21:25 +0530 Tue, 21 Oct 2008 13:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9496 The amendment inserts a proviso to section 14A that, with retrospective effect from the specified date, precludes the Assessing Officer from reassessing under the reassessment provision, from passing orders enhancing assessment or reducing refunds, and from otherwise increasing an assessee's liability under the statutory amendment procedure for assessment years beginning on or before the specified cutoff. Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 13:21:25 +0530 https://www.taxtmi.com/acts?id=9496