Continuation of proceedings under repealed tax laws permitted, allowing investigations, assessments and recovery to proceed under original enactments. Authorities may institute, continue or enforce investigations, inquiries, verifications (including scrutiny and audit), assessment proceedings, adjudication and recovery of arrears under the repealed Acts pursuant to the transitional preservation authority; such proceedings must be conducted in the designation of the respective repealed Acts only.
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.
Continuation of proceedings under repealed tax laws permitted, allowing investigations, assessments and recovery to proceed under original enactments.
Authorities may institute, continue or enforce investigations, inquiries, verifications (including scrutiny and audit), assessment proceedings, adjudication and recovery of arrears under the repealed Acts pursuant to the transitional preservation authority; such proceedings must be conducted in the designation of the respective repealed Acts only.
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