Reopening of assessment at the instance of the assessee. Omitted by the Direct Tax Laws
(Amendment) Act, 1988 (4 of 1988), s.53 (w.e.f. 1-4-1989).
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights
