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....endment) Act, 1975 w.e.f. 01-04-1976 3.  Inserted vide Section 46 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 4.  Inserted vide Section 27 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984 5.  Omitted vide Section 53 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as,  "Reopening of assess....