https://www.taxtmi.com/acts?id=23578 Amendments to section 153 shorten statutory time-limits for making assessment orders under sections 143/144, for orders under section 147 where notices under section 148 are served after the operative date, and for fresh assessments giving effect to appellate or revisional orders under section 254 and orders under sections 263/264. Where such orders require verification or an opportunity of being heard, the shortened time-limit of sub-section (3) applies to the order giving effect. The amendment also removes the reference to section 153B in Explanation 1 and provides transitional and retrospective application for specified cases. en-us Wed, 01 Feb 2017 18:00:15 +0530 Thu, 02 Feb 2017 16:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23578 Amendments to section 153 shorten statutory time-limits for making assessment orders under sections 143/144, for orders under section 147 where notices under section 148 are served after the operative date, and for fresh assessments giving effect to appellate or revisional orders under section 254 and orders under sections 263/264. Where such orders require verification or an opportunity of being heard, the shortened time-limit of sub-section (3) applies to the order giving effect. The amendment also removes the reference to section 153B in Explanation 1 and provides transitional and retrospective application for specified cases. Act-Rules Bill Wed, 01 Feb 2017 18:00:15 +0530 https://www.taxtmi.com/acts?id=23578