Section 22A: [Omitted.].

[Application by the assessee in certain cases.] — Omitted by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989), s. 95 (w.e.f. 1-4-1989). Which was inserted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 177 (w.e.f. 1-4-1989).