https://www.taxtmi.com/caselaws?id=6674 A pending income-tax reference under the repealed 1922 Act was treated as continuing proceedings by virtue of section 297(2)(c) of the Income-tax Act, 1961, so the later Supreme Court appeal and leave application were regarded as part of the same preserved reference. The accrued right of appeal under section 66A(2) of the 1922 Act was also preserved by section 6 of the General Clauses Act, 1897, because the 1961 Act did not clearly show a contrary intention. The Income-tax (Removal of Difficulties) Order, 1962 was read consistently with that saving. Accordingly, the application for leave to appeal remained maintainable and the certificate was rightly granted. en-us Thu, 30 Jul 1964 00:00:00 +0530 Sun, 01 Feb 2009 05:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6674 A pending income-tax reference under the repealed 1922 Act was treated as continuing proceedings by virtue of section 297(2)(c) of the Income-tax Act, 1961, so the later Supreme Court appeal and leave application were regarded as part of the same preserved reference. The accrued right of appeal under section 66A(2) of the 1922 Act was also preserved by section 6 of the General Clauses Act, 1897, because the 1961 Act did not clearly show a contrary intention. The Income-tax (Removal of Difficulties) Order, 1962 was read consistently with that saving. Accordingly, the application for leave to appeal remained maintainable and the certificate was rightly granted. Case-Laws Income Tax Thu, 30 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6674