ORDER 1. THE APPELLANT IS AN APEX COOPERATIVE SOCIETY. IT HAD FILED A WRIT PETITION BEFORE THE HIGH COURT CHALLENGING THE AMENDMENT TO SECTION 80-P(2)(A)(III) A OF THE INCOME TAX ACT, 1961 INSOFAR AS THE AMENDMENT SOUGHT TO REPLACE THE WORD OF IN THAT STATUTORY PROVISION BY THE WORDS "GROWN BY". APART FROM THE CHALLENGE TO THE CONSTITUTIONALITY OF THIS AMENDMENT, THE WRIT PETITIONERS HAD ALSO PRAYED FOR QUASHING OF THE PETITIONS MOVED UNDER SECTION 254(2) OF THE ACT BY THE JOINT COMMISSIONER OF INCOME TAX FOR RECTIFICATION OF HIS ORDERS IN RESPECT OF ASSESSMENT YEARS 1992-93 AND 1993-94 AS WELL AS THE NOTICES ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL ON THE BASIS THEREOF AS WELL AS NOTICES ISSUED UNDER SECTION 154 OF THE ACT FOR ASSESSMENT YEAR 1994-95. IT IS SUBMITTED BY THE LEARNED COUNSEL, THAT THE HIGH COURT DISMISSED THE WRIT PETITION OF THE APPELLANTS RELYING ON THE DECISION IN THE CASE OF NATIONAL AGRICULTURAL COOP. MARKETING FEDERATION OF INDIA LTD. V. UNION OF INDIA 1 AND DECIDED THE ISSUE OF CONSTITUTIONALITY. BUT THAT CASE HAD ALSO HELD ON THE FACTS OF THE CASE THAT THERE WAS NO HARSHNESS IN THE RETROSPECTIVITY OF THE AMENDMENT. ON THE SECOND ISSUE THIS COURT HAD STATED IN PARAS 28 AND 29 OF THE REPORT THAT THE AMENDMENT COULD NOT BE CONSTRUED AS AUTHORISING THE REVENUE TO REOPEN ASSESSMENT WHEN THE REOPENING WAS ALREADY BARRED BY LIMITATION. IT IS SUBMITTED THAT THE HIGH COURT FAILED TO NOTE THIS PORTION OF THE JUDGMENT IN NATIONAL AGRICULTURAL COOP. MARKETING FEDERATION OF INDIA LTD. 1 PERHAPS THE HIGH COURT DID NOT ADDRESS THIS ASPECT BECAUSE THE ISSUE WAS NOT CLEARLY RAISED, BUT IT STEMMED FROM THE JUDGMENT OF THIS COURT ON THE BASIS OF WHICH THE HIGH COURT DISMISSED THE WRIT PETITION. IT IS THEREFORE NECESSARY FOR THE SECOND ISSUE TO BE DECIDED BY THE HIGH COURT. WE, ACCORDINGLY, ALLOW THE APPEAL ON THIS LIMITED GROUND AND SET ASIDE THE ORDER OF THE HIGH COURT. THE MATTERS ARE REMANDED BACK TO THE HIGH COURT FOR RECONSIDERATION OF THE MERITS OF THE SECOND ISSUE RAISED BY THE APPELLANTS TO THE IMPUGNED PETITIONS UNDER SECTION 254(2) AND NOTICE UNDER SECTION 154. 2. THE APPEALS ARE ACCORDINGLY DISPOSED OF. THERE SHALL BE NO ORDER AS TO COSTS.