https://www.taxtmi.com/caselaws?id=19563 After repeal of the Agricultural Income-tax Act, 1950, pending revenue-initiated revisional proceedings were treated as proceedings under the Kerala Agricultural Income-tax Act, 1991 because section 99 deemed departmental action under the repealed Act to have been taken under the new Act. The Deputy Commissioner's order in those continuing proceedings was therefore regarded as an order under section 75 of the 1991 Act, making revision by the Commissioner under section 77 available to the assessee. Section 99(4) governed how such pending matters were to be decided, but did not restrict the appellate or revisional forum. The refusal to entertain the revisions was unsustainable. en-us Mon, 28 Mar 1994 00:00:00 +0530 Sat, 07 Nov 2009 10:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19563 After repeal of the Agricultural Income-tax Act, 1950, pending revenue-initiated revisional proceedings were treated as proceedings under the Kerala Agricultural Income-tax Act, 1991 because section 99 deemed departmental action under the repealed Act to have been taken under the new Act. The Deputy Commissioner's order in those continuing proceedings was therefore regarded as an order under section 75 of the 1991 Act, making revision by the Commissioner under section 77 available to the assessee. Section 99(4) governed how such pending matters were to be decided, but did not restrict the appellate or revisional forum. The refusal to entertain the revisions was unsustainable. Case-Laws Income Tax Mon, 28 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19563