Section Text
2), the following sub-section shall be inserted with effect from the 1st day of June, 2000, namely :- "(2-A) Notwithstanding anything contained in sub-section (2), where an order has been made under Section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee in default has not presented any appeal within the time specified in that subsection, he may present such appeal before the 1st day of July, 2000.".