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sec147
Whether opening for a case u/s 147 due to retrospective amendment in law , time limit of 4/6/16 year apply or not & which section states this point
Replies (4)
section 150 of the it act
no that's not for retrospective amendment in law, that's only for order 250/254/260/262/263/264
Section 150 is not applicable in such cases..such cases can be opened in accordance with the time limits specified u/s 149(1) only...but if the cases are pending before appellate authority or courts, then appellate authority/court will apply retrospective amendment.
thanks. . .
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