https://www.taxtmi.com/caselaws?id=27052 A saving clause under the Tamil Nadu Agricultural Income-tax Act, 1972 was treated as preserving pending and continuing proceedings under the repealed Travancore-Cochin Agricultural Income-tax Act, 1950, so the Commissioner's suo motu revisional power could still be exercised for earlier assessments. Because the repealed law prescribed no limitation period for that revisional power, the proceedings were not time-barred, and no unreasonable delay was shown on the facts. On classification, ancestral properties remained part of the joint family estate because there had been no partition by metes and bounds; merely filing returns as tenants-in-common or sharing income did not alter the joint family character. The assessees were therefore assessable as members of a Hindu undivided family. en-us Wed, 13 Jun 1984 00:00:00 +0530 Wed, 10 Feb 2010 14:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27052 A saving clause under the Tamil Nadu Agricultural Income-tax Act, 1972 was treated as preserving pending and continuing proceedings under the repealed Travancore-Cochin Agricultural Income-tax Act, 1950, so the Commissioner's suo motu revisional power could still be exercised for earlier assessments. Because the repealed law prescribed no limitation period for that revisional power, the proceedings were not time-barred, and no unreasonable delay was shown on the facts. On classification, ancestral properties remained part of the joint family estate because there had been no partition by metes and bounds; merely filing returns as tenants-in-common or sharing income did not alter the joint family character. The assessees were therefore assessable as members of a Hindu undivided family. Case-Laws Income Tax Wed, 13 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27052