https://www.taxtmi.com/caselaws?id=289252 The Kerala Agricultural Income-tax Act's unamended limitation period under Section 35(2) was three years from the end of the year in which the income first became assessable, so the assessment should have been completed by 31 March 1975. An assessment made on 29 March 1976 was therefore already time-barred. The later amendment extending the period to five years operated only from 27 October 1975 and contained no express indication that it could revive an assessment which had already become barred. A subsequent amendment cannot validate or sustain a proceeding that had already ceased to be competent under the earlier law. en-us Fri, 04 Jul 1997 00:00:00 +0530 Wed, 22 Jul 2020 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289252 The Kerala Agricultural Income-tax Act's unamended limitation period under Section 35(2) was three years from the end of the year in which the income first became assessable, so the assessment should have been completed by 31 March 1975. An assessment made on 29 March 1976 was therefore already time-barred. The later amendment extending the period to five years operated only from 27 October 1975 and contained no express indication that it could revive an assessment which had already become barred. A subsequent amendment cannot validate or sustain a proceeding that had already ceased to be competent under the earlier law. Case-Laws Income Tax Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289252