Dismissing the appeal of the revenue the Court held that Amendment made to section 143(1A) by Finance Act, 1993 with retrospective effect from 1-4-1989 is constitutionally valid .
Rajasthan State Electricity Board, Jaipur v. UOI (2020) 275 Taxman 501 / 187 DTR 466 / 313 CTR 754 (SC)
S. 143(1A ) : Assessment – Intimation -Amendment made to section 143(1A) by Finance Act, 1993 with retrospective effect from 1-4-1989 is constitutionally valid .