https://www.taxtmi.com/caselaws?id=12751 The amended definition of previous year did not create a non-taxable blank period for 1 July 1990 to 31 March 1991. Liability under the charging provision continued to depend on the relevant financial year, so the amendment affected only assessment mechanics and did not extinguish tax liability for that earlier period. The period could not be clubbed with the next assessment year and had to be assessed separately. The contention that no agricultural income-tax could be levied for that interval was rejected. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 21 May 2009 17:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12751 The amended definition of previous year did not create a non-taxable blank period for 1 July 1990 to 31 March 1991. Liability under the charging provision continued to depend on the relevant financial year, so the amendment affected only assessment mechanics and did not extinguish tax liability for that earlier period. The period could not be clubbed with the next assessment year and had to be assessed separately. The contention that no agricultural income-tax could be levied for that interval was rejected. Case-Laws Income Tax Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12751