https://www.taxtmi.com/caselaws?id=19852 The High Court of MADRAS ruled that the amendments made by the Income-tax Officer for a specific assessment year and subsequent years were consequential orders following a decision by the Appellate Tribunal and the High Court, not restricted by the limitation period under sections 154 or 147(b). The court emphasized that applying these limitations strictly to such consequential amendments would practically hinder any changes. The court affirmed the validity of the amendments, stating that the delay in proceedings was not foreseen in the Act. Consequently, the court found in favor of the Income-tax Officer, indicating that the amendments were valid and not time-barred. en-us Wed, 12 Jan 1994 00:00:00 +0530 Tue, 10 Nov 2009 12:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19852 The High Court of MADRAS ruled that the amendments made by the Income-tax Officer for a specific assessment year and subsequent years were consequential orders following a decision by the Appellate Tribunal and the High Court, not restricted by the limitation period under sections 154 or 147(b). The court emphasized that applying these limitations strictly to such consequential amendments would practically hinder any changes. The court affirmed the validity of the amendments, stating that the delay in proceedings was not foreseen in the Act. Consequently, the court found in favor of the Income-tax Officer, indicating that the amendments were valid and not time-barred. Case-Laws Income Tax Wed, 12 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19852