https://www.taxtmi.com/caselaws?id=193041 A saving clause that preserved the repealed State income-tax law for levy, assessment and collection did not revive a separate power to reopen assessments that had already been completed and finalised. Because the statute distinguished original assessment from re-assessment, the word "assessment" in the saving provision was held not to include "re-assessment", and completed pre-integration assessments could not be disturbed under the reopening provision. The constitutional agreement under Article 278 and the Finance Enquiry Committee's recommendations were read as protecting the finality of completed proceedings while allowing pending matters to continue, so they did not authorise reopening of concluded assessments. The notices for re-assessment were therefore invalid. en-us Tue, 14 Dec 1954 00:00:00 +0530 Mon, 10 Jul 2017 18:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193041 A saving clause that preserved the repealed State income-tax law for levy, assessment and collection did not revive a separate power to reopen assessments that had already been completed and finalised. Because the statute distinguished original assessment from re-assessment, the word "assessment" in the saving provision was held not to include "re-assessment", and completed pre-integration assessments could not be disturbed under the reopening provision. The constitutional agreement under Article 278 and the Finance Enquiry Committee's recommendations were read as protecting the finality of completed proceedings while allowing pending matters to continue, so they did not authorise reopening of concluded assessments. The notices for re-assessment were therefore invalid. Case-Laws Income Tax Tue, 14 Dec 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193041