Section 69(3) in Karnataka Agricultural Income-Tax Act, 1957
(3)[ Notwithstanding anything contained in sub-section (1), nothing contained in any of the repealed enactments limiting the time within which any action may be taken or any order, assessment or re-assessment may be made shall apply to an assessment or reassessment made on the assessee or any person, -(i)in consequence of, or to give effect to, any finding, direction or order made under any provision of the relevant repealed enactment or any judgment, or order made by the Supreme Court, High Court or any other court whether before or after the commencement of this Act;(ii)to rectify any error on account of the assessment of such assessee or person under this Act, instead of under the relevant repealed enactment, provided such assessment or re-assessment under the repealed enactment is made within a period of two years from the date of commencement of the [Karnataka] Agricultural Income-Tax (Amendment) Act, 1962.]
