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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Repeal and savings: transitional rules preserve pending tax assessments and allow continued recovery and penalty proceedings.</h1> Repeal of the prior income-tax statute is effected while preserving a comprehensive scheme of transitional provisions: existing returns and proceedings may continue as if repeal had not occurred; certain notices and reassessment powers are governed by the new Act for escaped income; elections, declarations, agreements and notifications under the repealed Act persist where consistent with the new Act; and penalty, refund, interest and recovery mechanisms are allocated between the repealed law and the new Act to ensure orderly transition.

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