Section 297(2)(m) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(m) in The Income Tax Act, 1961

(m)where the period prescribed for any application, appeal, reference or revision under the repealed Act had expired on or before the commencement of this Act, nothing in this Act shall be construed as enabling any such application, appeal, reference or revision to be made under this Act by reason only of the fact that a longer period therefor is prescribed or provision is made for extension of time in suitable cases by the appropriate authority.

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Union of India - Subsection

Section 297(2)(m) in The Income Tax Act, 1961