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    <title>Section 378 Orders -Assessment date can be changed prospectively for past cases</title>
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    <description>Orders under section 37B have only prospective effect from their date of issue and pending assessments on that date must be finalised on the basis of the order. Assessment practice may be changed prospectively without seeking separate permission from the Commissioner. Fresh demands can be raised for the last six months under section 11A, and Trade Notices and section 11A notices should be issued promptly to avoid time bar.</description>
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    <pubDate>Fri, 10 Jul 1998 00:00:00 +0530</pubDate>
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      <title>Section 378 Orders -Assessment date can be changed prospectively for past cases</title>
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      <description>Orders under section 37B have only prospective effect from their date of issue and pending assessments on that date must be finalised on the basis of the order. Assessment practice may be changed prospectively without seeking separate permission from the Commissioner. Fresh demands can be raised for the last six months under section 11A, and Trade Notices and section 11A notices should be issued promptly to avoid time bar.</description>
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      <pubDate>Fri, 10 Jul 1998 00:00:00 +0530</pubDate>
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