https://www.taxtmi.com/caselaws?id=26027 Recovery against a successor under the repealing and successor income-tax provisions was held to remain available for sums payable under the repealed Act, and the language preserving action already taken did not make prior steps under the repealed law a condition precedent. The successor was not entitled to notice before the officer recorded that recovery could not be made from the predecessor; notice was required only before recovery proceedings were initiated against the successor. The reference was not answered, however, because the assessment order and connected records were not before the Court, preventing a specific determination on the factual matrix. en-us Thu, 15 Jan 1987 00:00:00 +0530 Tue, 02 Feb 2010 13:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26027 Recovery against a successor under the repealing and successor income-tax provisions was held to remain available for sums payable under the repealed Act, and the language preserving action already taken did not make prior steps under the repealed law a condition precedent. The successor was not entitled to notice before the officer recorded that recovery could not be made from the predecessor; notice was required only before recovery proceedings were initiated against the successor. The reference was not answered, however, because the assessment order and connected records were not before the Court, preventing a specific determination on the factual matrix. Case-Laws Income Tax Thu, 15 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26027