TMI BlogRecovery proceedings u/s231.X X X X Extracts X X X X X X X X Extracts X X X X ..... he Board had an occasion to consider whether the extended time limit will apply to demands created prior to 1-10-84. A view has been expressed that as sec.231 is a procedural section, amended provision would extend the time limit even in cases where demands were created prior to 1-10-84. 3. The Board with a view to avoid controversy and litigation in the matter, have decided that in cases where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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