https://www.taxtmi.com/caselaws?id=14222 The review was allowed because the earlier reference had been answered by applying the amended version of section 153(2) of the Income-tax Act, 1961, although the assessment had been completed before that amendment took effect on 1 April 1989. Since the assessment in question was completed on 30 July 1985 after notice under section 148 had been issued on 29 September 1983, the later limitation provision could not govern the dispute. That misapplication of the amended provision was treated as an error apparent on the face of the record, justifying recall of the earlier order and reconsideration on merits. en-us Fri, 28 Jul 2000 00:00:00 +0530 Tue, 14 Jul 2009 15:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14222 The review was allowed because the earlier reference had been answered by applying the amended version of section 153(2) of the Income-tax Act, 1961, although the assessment had been completed before that amendment took effect on 1 April 1989. Since the assessment in question was completed on 30 July 1985 after notice under section 148 had been issued on 29 September 1983, the later limitation provision could not govern the dispute. That misapplication of the amended provision was treated as an error apparent on the face of the record, justifying recall of the earlier order and reconsideration on merits. Case-Laws Income Tax Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14222