https://www.taxtmi.com/article/detailed?id=1699 The proviso to section 143(2)(ii) was amended to shorten the time to issue a scrutiny notice; the governing rule is that the provision in force on 1st April of the assessment year applies. Applying that rule, the court held the notice issued after the earlier limitation period expired to be time barred, and the assessment order made pursuant to that invalid notice was also invalid. en-us Tue, 24 Apr 2012 18:35:19 +0530 Tue, 24 Apr 2012 18:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1699 The proviso to section 143(2)(ii) was amended to shorten the time to issue a scrutiny notice; the governing rule is that the provision in force on 1st April of the assessment year applies. Applying that rule, the court held the notice issued after the earlier limitation period expired to be time barred, and the assessment order made pursuant to that invalid notice was also invalid. Articles Income Tax Tue, 24 Apr 2012 18:35:19 +0530 https://www.taxtmi.com/article/detailed?id=1699