https://www.taxtmi.com/caselaws?id=388776 The Tribunal dismissed the revenue's appeals, affirming that the reassessment proceedings for the mentioned assessment years were time-barred and void ab initio. The Tribunal held that the amendment to Section 149(1)(c) was prospective and could not revive the expired proceedings, in line with established legal principles and precedents. The cross-objections filed by the assessee were deemed academic. en-us Fri, 08 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388776 The Tribunal dismissed the revenue's appeals, affirming that the reassessment proceedings for the mentioned assessment years were time-barred and void ab initio. The Tribunal held that the amendment to Section 149(1)(c) was prospective and could not revive the expired proceedings, in line with established legal principles and precedents. The cross-objections filed by the assessee were deemed academic. Case-Laws Income Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388776