https://www.taxtmi.com/caselaws?id=18070 The repeal and saving provisions of the Kerala Agricultural Income-tax Act, 1991 preserve prior assessments and pending proceedings, while the available remedy and forum are determined with reference to the date of the impugned order. Applying that framework, the Tribunal was justified in entertaining the second appeal after the 1991 Act came into force because the matter fell to be dealt with under the post-commencement appellate structure. The challenge to the Tribunal's jurisdiction and admission of the appeal therefore failed. en-us Tue, 12 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 15:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18070 The repeal and saving provisions of the Kerala Agricultural Income-tax Act, 1991 preserve prior assessments and pending proceedings, while the available remedy and forum are determined with reference to the date of the impugned order. Applying that framework, the Tribunal was justified in entertaining the second appeal after the 1991 Act came into force because the matter fell to be dealt with under the post-commencement appellate structure. The challenge to the Tribunal's jurisdiction and admission of the appeal therefore failed. Case-Laws Income Tax Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18070