https://www.taxtmi.com/caselaws?id=10369 The court held that the rectification order was not barred by limitation as the amendment Act extended the period of limitation, allowing rectification orders within the extended period. The decision favored the Revenue over the assessee, based on settled law and application of the amended provision. The court clarified that changes in procedural matters, including limitation periods, apply to pending proceedings unless expressly prohibited, emphasizing that limitation is a procedural issue. The reference was disposed of with no order as to costs. en-us Wed, 02 Feb 2005 00:00:00 +0530 Tue, 14 Jul 2009 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10369 The court held that the rectification order was not barred by limitation as the amendment Act extended the period of limitation, allowing rectification orders within the extended period. The decision favored the Revenue over the assessee, based on settled law and application of the amended provision. The court clarified that changes in procedural matters, including limitation periods, apply to pending proceedings unless expressly prohibited, emphasizing that limitation is a procedural issue. The reference was disposed of with no order as to costs. Case-Laws Income Tax Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10369