https://www.taxtmi.com/caselaws?id=299313 Assessment appeals affected by retrospective legislative amendments were remitted for fresh consideration, with liberty to raise all contentions available in law and a direction that earlier observations would not bind the Tribunal or CIT(A). The block assessment order was set aside, the regular assessment appeal was also sent back for disposal on the same footing, and the authorities were required to take the 2002 retrospective amendments into account. Pending rehearing, the Department was restrained from taking coercive recovery action up to the specified date. en-us Wed, 30 Oct 2002 00:00:00 +0530 Thu, 09 Dec 2021 18:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299313 Assessment appeals affected by retrospective legislative amendments were remitted for fresh consideration, with liberty to raise all contentions available in law and a direction that earlier observations would not bind the Tribunal or CIT(A). The block assessment order was set aside, the regular assessment appeal was also sent back for disposal on the same footing, and the authorities were required to take the 2002 retrospective amendments into account. Pending rehearing, the Department was restrained from taking coercive recovery action up to the specified date. Case-Laws Income Tax Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299313