Reopening revision after repeal: assessment proceedings were read broadly to preserve revisional jurisdiction under the old tax law.

The repeal of the Indian Income-tax Act, 1922 did not prevent a revision proceeding under section 33B where the repeal-and-savings scheme preserved the assessment machinery. The expression "proceedings for the assessment" in section 297(2)(a) was construed broadly to include revisional proceedings connected with tax liability, and the scheme of section 297 was treated as excluding the contrary operation of section 6 of the General Clauses Act. The Removal of Difficulties Order, 1962 was also upheld as validly authorised under section 298, and its paragraph 4 expressly covered appeals, references and revisions under the repealed Act.

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Issues: Whether a proceeding for revision under section 33B of the Indian Income-tax Act, 1922 could be initiated and continued after the repeal of that Act by section 297(2)(a) of the Income-tax Act, 1961, and whether section 6 of the General Clauses Act or the Removal of Difficulties Order, 1962 supported the Commissioner's jurisdiction.

Analysis: The expression "proceedings for the assessment" in section 297(2)(a) was held to bear a comprehensive meaning covering the entire machinery for imposing tax liability, including revisional proceedings under section 33B. The scheme of section 297 showed a legislative intention to make full provision for the consequences of repeal and to exclude the contrary operation of section 6 of the General Clauses Act. Independently, section 298 validly authorised the Removal of Difficulties Order, and paragraph 4 of that Order expressly covered appeals, references and revisions in respect of orders under the repealed Act.

Conclusion: The Commissioner had jurisdiction to initiate the section 33B revision proceeding, and the challenge to the notice failed.

Ratio Decidendi: In a repeal-and-savings provision, the words "proceedings for the assessment" may include revisional proceedings where the statutory scheme shows an intention to preserve the full assessment machinery and to exclude the operation of the general saving provision.

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