https://www.taxtmi.com/acts?id=15976 Processing of returns shall not be necessary where a statutory notice has been issued to the assessee; this takes effect from 1 July 2012. A retrospective proviso (from 1 April 2009) prevents the Assessing Officer from giving effect to the trust exemption clause for a previous year where specified applicability conditions to the relevant definition provision become operative, regardless of withdrawal or rescission of any prior approval or notification. en-us Fri, 16 Mar 2012 16:06:23 +0530 Fri, 16 Mar 2012 17:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15976 Processing of returns shall not be necessary where a statutory notice has been issued to the assessee; this takes effect from 1 July 2012. A retrospective proviso (from 1 April 2009) prevents the Assessing Officer from giving effect to the trust exemption clause for a previous year where specified applicability conditions to the relevant definition provision become operative, regardless of withdrawal or rescission of any prior approval or notification. Act-Rules Bills Fri, 16 Mar 2012 16:06:23 +0530 https://www.taxtmi.com/acts?id=15976