https://www.taxtmi.com/caselaws?id=49299 The U.P. Agricultural Income-tax (Amendment) Act, 1956 retrospectively validated assessments made by an Additional Collector by deeming him to fall within the definition of "Collector" from the inception of the principal Act. It also authorised review of earlier orders where assessments had been set aside only for want of jurisdiction. Because the proceedings had been initiated within time and were later revived by review, they were treated as continuously pending rather than as a fresh time-barred claim. The limitation objection therefore failed and the assessment was upheld in favour of the Revenue. en-us Fri, 25 Sep 1964 00:00:00 +0530 Fri, 22 Aug 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49299 The U.P. Agricultural Income-tax (Amendment) Act, 1956 retrospectively validated assessments made by an Additional Collector by deeming him to fall within the definition of "Collector" from the inception of the principal Act. It also authorised review of earlier orders where assessments had been set aside only for want of jurisdiction. Because the proceedings had been initiated within time and were later revived by review, they were treated as continuously pending rather than as a fresh time-barred claim. The limitation objection therefore failed and the assessment was upheld in favour of the Revenue. Case-Laws Income Tax Fri, 25 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49299