https://www.taxtmi.com/caselaws?id=7797 The saving provision in section 297(2)(j) of the Income-tax Act, 1961 preserves sums recoverable under the repealed Income-tax Act, 1922 and recovery actions already taken, but it does not authorise recovery of disputed interest and costs claimed under section 16(a) of the Public Demands Recovery Act. After recovery proceedings were taken over under the 1961 Act, the Tax Recovery Officer was bound by Schedule II, which contains no mechanism for recovering such interest and costs in the manner sought. The record also did not show that the officer acted as a certificate officer under the Public Demands Recovery Act, so jurisdiction to recover the amounts was absent. en-us Tue, 10 Mar 1970 00:00:00 +0530 Thu, 19 Mar 2009 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7797 The saving provision in section 297(2)(j) of the Income-tax Act, 1961 preserves sums recoverable under the repealed Income-tax Act, 1922 and recovery actions already taken, but it does not authorise recovery of disputed interest and costs claimed under section 16(a) of the Public Demands Recovery Act. After recovery proceedings were taken over under the 1961 Act, the Tax Recovery Officer was bound by Schedule II, which contains no mechanism for recovering such interest and costs in the manner sought. The record also did not show that the officer acted as a certificate officer under the Public Demands Recovery Act, so jurisdiction to recover the amounts was absent. Case-Laws Income Tax Tue, 10 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7797