Section 146 - Omitted - Income-tax Act, 1961

Reopening of assessment at the instance of the assessee. 146. 1 [****] -------------------------- Notes :- 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 . Prior to its omission, section 146 was amended by the Finance Act, 1963, w.e.f. 28-4-1963, Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 and Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984.