https://www.taxtmi.com/caselaws?id=17249 For rectification under section 37 of the Karnataka Agricultural Income-tax Act, the limitation period was governed by the provision in force when rectification was initiated, provided the amended period had begun before the earlier period expired. The substituted five-year limit applied to commencement of rectification proceedings, so a notice issued in time remained valid even if the rectification order was passed later. The doctrine of merger was held inapplicable to rectification by the same authority because rectification amends the original order rather than replacing it. A later rectification on a different subject-matter runs from the original assessment order, not the first rectification. On that basis, the later rectification notices and orders were time-barred and quashed. en-us Wed, 13 Sep 1995 00:00:00 +0530 Mon, 21 Sep 2009 11:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17249 For rectification under section 37 of the Karnataka Agricultural Income-tax Act, the limitation period was governed by the provision in force when rectification was initiated, provided the amended period had begun before the earlier period expired. The substituted five-year limit applied to commencement of rectification proceedings, so a notice issued in time remained valid even if the rectification order was passed later. The doctrine of merger was held inapplicable to rectification by the same authority because rectification amends the original order rather than replacing it. A later rectification on a different subject-matter runs from the original assessment order, not the first rectification. On that basis, the later rectification notices and orders were time-barred and quashed. Case-Laws Income Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17249