https://www.taxtmi.com/caselaws?id=175592 An amendment enlarging a limitation period for reassessment does not revive proceedings that had already become time-barred under the earlier law, so reassessment initiated after expiry of the unamended four-year period was invalid. The Court also treated money received by the assessee from her husband through an intermediary as remittance income within the statutory deeming provision, because the mode of transfer through an agent did not alter the character of the receipt. Relief ultimately followed on the limitation issue, and the remittance characterisation did not affect the final result. en-us Wed, 22 Feb 1956 00:00:00 +0530 Fri, 27 Nov 2015 16:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175592 An amendment enlarging a limitation period for reassessment does not revive proceedings that had already become time-barred under the earlier law, so reassessment initiated after expiry of the unamended four-year period was invalid. The Court also treated money received by the assessee from her husband through an intermediary as remittance income within the statutory deeming provision, because the mode of transfer through an agent did not alter the character of the receipt. Relief ultimately followed on the limitation issue, and the remittance characterisation did not affect the final result. Case-Laws Income Tax Wed, 22 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175592