2003 (1) TMI 12

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..... applicable to the respondent-assessee whose default relates to the assessment year 1989-90 requiring the assessee to file returns on or before April 30, 1989, for the period ending on March 31, 1989?" - In the absence of any retrospective effect to such provisions, this newly inserted proviso cannot have any impact with regard to any default relating to the assessment year 1989-90 requiring the a .....

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..... the newly inserted proviso vide the Finance (No. 2) Act, 1991, with effect from October 1, 1991, to section 272A(2) of the Act is applicable to the respondent-assessee whose default relates to the assessment year 1989-90 requiring the assessee to file returns on or before April 30, 1989, for the period ending on March 31, 1989?" It is nobody's case that the newly inserted proviso vide the Finance .....

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