https://www.taxtmi.com/caselaws?id=8730 For returns filed before 1 April 1962, registration proceedings formed part of the assessment proceedings for that year under paragraph 2 of the Income-tax (Removal of Difficulties) Order, 1962. On that basis, section 297(2)(a) of the Income-tax Act, 1961 applied, so proceedings for cancellation and renewal of registration already granted under the Indian Income-tax Act, 1922 could continue only under the 1922 Act. The broader reliance on section 297(2)(k) was rejected because it could not displace section 297(2)(a). en-us Wed, 02 Feb 1972 00:00:00 +0530 Wed, 03 Jun 2009 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8730 For returns filed before 1 April 1962, registration proceedings formed part of the assessment proceedings for that year under paragraph 2 of the Income-tax (Removal of Difficulties) Order, 1962. On that basis, section 297(2)(a) of the Income-tax Act, 1961 applied, so proceedings for cancellation and renewal of registration already granted under the Indian Income-tax Act, 1922 could continue only under the 1922 Act. The broader reliance on section 297(2)(k) was rejected because it could not displace section 297(2)(a). Case-Laws Income Tax Wed, 02 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8730