Description: Section 146 of the Income Tax Act, 1961, previously allowed for the reopening of assessments at the request of the assessee.

• Amendment: This section was omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), with effect from April 1, 1989.
• Current Status: As of now, Section 146 is no longer applicable as it has been omitted from the Income Tax Act.