Amendment In Section 153C Income Tax Act Can't Be Interpreted For Revival Of Already Time Barred Proceedings: Delhi High Court

The Delhi High Court ruled that the amendment to Section 153C of the Income Tax Act does not revive time-barred proceedings. This decision reinforces the principle that amendments cannot retrospectively extend the limitation period for initiating proceedings. The ruling provides clarity on the application of amended tax laws, protecting taxpayers from revived time-barred actions