SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA
ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17
Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha
Section 132
150 is not expressed to be retrospective and, therefore, has to be held as only prospective….
14. To hold that the amendment to sub-section (1) would enable the authorities to reopen assessments, which had already attained finality due to bar of limitation prescribed under section 149 as applicable prior to 1-4-1989, would amount to give
