Amendment of section 18A (6) of the Income Tax Act 1922 of 7 July 1973, as amended by section 18A (6) of the Income Tax Act, 1922 (as amended by the Finance Act (L of 1973)). The amending amendment was introduced to remedy an injury that was designed to soften the law in favor of taxpayers, before which an additional tax could be levied up to the date of the assessment even though they had made a mistake. There was a delay in finalizing the diagnosis. Only the extent of the cases pending in the proceedings at the time the amendment law was enforced, ie the matters which did not come to an end or the proceedings which were not reached by the deadline, the previous effect of the amendment law only Will only apply to Where it was not evaluated by the ITOs or where an appeal was pending before the High Court or where the reference was implicit, there were cases in the amending law wherein the H advertisement was finally settled. Had been finalized or closed, which was a past and closed transaction, cannot be reopened under the amending legislation, since the amending law did not have clear words in it.
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