https://www.taxtmi.com/caselaws?id=333078 The Court dismissed the petition challenging a notice under Section 143(2) of the Income Tax Act, 1961, affirming the application of the extended limitation period post-amendment by the Finance Act, 2008. The judgment emphasized the procedural and prospective nature of limitation laws, rejecting the argument that retrospective amendments infringed on vested rights. The ruling discharged the rule and vacated any interim relief granted, concluding the analysis of the case. en-us Mon, 26 Sep 2016 00:00:00 +0530 Tue, 04 Oct 2016 13:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333078 The Court dismissed the petition challenging a notice under Section 143(2) of the Income Tax Act, 1961, affirming the application of the extended limitation period post-amendment by the Finance Act, 2008. The judgment emphasized the procedural and prospective nature of limitation laws, rejecting the argument that retrospective amendments infringed on vested rights. The ruling discharged the rule and vacated any interim relief granted, concluding the analysis of the case. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333078