https://www.taxtmi.com/caselaws?id=5116 Section 297(2)(d)(ii) of the Income-tax Act, 1961 was construed not to authorise a reopening notice under section 148 where the power to reopen had already become time-barred under section 34(1)(a) of the Income-tax Act, 1922 before the 1961 Act commenced. The saving provision was treated as operating only where the right to reopen was still alive under the repealed law, and it was not read as reviving an expired remedy by implication. On that basis, a notice cannot validly reopen an assessment already barred under the 1922 Act. en-us Tue, 20 Aug 1968 00:00:00 +0530 Mon, 07 Jul 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5116 Section 297(2)(d)(ii) of the Income-tax Act, 1961 was construed not to authorise a reopening notice under section 148 where the power to reopen had already become time-barred under section 34(1)(a) of the Income-tax Act, 1922 before the 1961 Act commenced. The saving provision was treated as operating only where the right to reopen was still alive under the repealed law, and it was not read as reviving an expired remedy by implication. On that basis, a notice cannot validly reopen an assessment already barred under the 1922 Act. Case-Laws Income Tax Tue, 20 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5116