16 yrs amended time limit for re-assessment can’t be applied to assessments concluded before that amendment

IT : Re-assessment for assessment year 1998-99 on assessee-individual (who was non-resident for subject assessment year) could not be reopened beyond 31-3-2005, as it was barred by limitation under section 149

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000185514/16-yrs-amended-time-limit-for-re-assessment-can’t-be-applied-to-assessments-concluded-before-that-amendment.aspx