https://www.taxtmi.com/caselaws?id=6676 Section 297(2)(a) of the Income-tax Act, 1961 was construed broadly to preserve the old law for pending assessment machinery under the repealed 1922 Act, including revisionary proceedings under section 33B. The Court treated revision as part of the assessment process because it could lead to enhancement, modification, cancellation, or fresh assessment, so the Commissioner's initiation of revision for a pre-commencement return was valid. Clause (4) of the Income-tax (Removal of Difficulties) Order, 1962 was also upheld because it was consistent with the saving scheme in section 297 and merely clarified that appeal, reference, and revision under the repealed Act could continue. en-us Tue, 08 Dec 1964 00:00:00 +0530 Sun, 01 Feb 2009 05:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6676 Section 297(2)(a) of the Income-tax Act, 1961 was construed broadly to preserve the old law for pending assessment machinery under the repealed 1922 Act, including revisionary proceedings under section 33B. The Court treated revision as part of the assessment process because it could lead to enhancement, modification, cancellation, or fresh assessment, so the Commissioner's initiation of revision for a pre-commencement return was valid. Clause (4) of the Income-tax (Removal of Difficulties) Order, 1962 was also upheld because it was consistent with the saving scheme in section 297 and merely clarified that appeal, reference, and revision under the repealed Act could continue. Case-Laws Income Tax Tue, 08 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6676