https://www.taxtmi.com/caselaws?id=276151 An amended charging provision that authorises additional super-tax on undistributed income and requires computation of liability is treated as an assessment provision, not a mere machinery clause. On that basis, an order under amended section 23A of the Income-tax Act, 1922 is an order of assessment governed by the general four-year limitation in section 34(3), unless expressly excluded. The court therefore held that no such order could be made after four years from the end of the assessment year, and the notice and proceedings were quashed. en-us Wed, 21 Feb 1962 00:00:00 +0530 Wed, 31 Oct 2018 17:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276151 An amended charging provision that authorises additional super-tax on undistributed income and requires computation of liability is treated as an assessment provision, not a mere machinery clause. On that basis, an order under amended section 23A of the Income-tax Act, 1922 is an order of assessment governed by the general four-year limitation in section 34(3), unless expressly excluded. The court therefore held that no such order could be made after four years from the end of the assessment year, and the notice and proceedings were quashed. Case-Laws Income Tax Wed, 21 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276151