https://www.taxtmi.com/caselaws?id=19772 The court determined that the amendment made in 1989 applied to assessments for the years 1981-82 and 1982-83, validating notices issued under section 147 of the Income-tax Act in 1990. It emphasized the importance of exhausting statutory remedies before seeking relief under article 226 of the Constitution when an alternative remedy under the Act is available. The judgment clarified that procedural limitations can be extended before their expiry, affecting ongoing proceedings, and upheld the validity of notices issued under section 147. The writ petitions were dismissed, allowing petitioners to raise other points during compliance with the notices. en-us Fri, 23 Sep 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19772 The court determined that the amendment made in 1989 applied to assessments for the years 1981-82 and 1982-83, validating notices issued under section 147 of the Income-tax Act in 1990. It emphasized the importance of exhausting statutory remedies before seeking relief under article 226 of the Constitution when an alternative remedy under the Act is available. The judgment clarified that procedural limitations can be extended before their expiry, affecting ongoing proceedings, and upheld the validity of notices issued under section 147. The writ petitions were dismissed, allowing petitioners to raise other points during compliance with the notices. Case-Laws Income Tax Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19772