https://www.taxtmi.com/caselaws?id=28351 Section 297 of the Income-tax Act, 1961 preserves pending appellate, reference and revision matters, but not recovery proceedings. A notice of demand issued under the repealed 1922 Act is part of the assessment process and does not itself commence enforced recovery; recovery starts only on default after the demand. As no recovery proceeding had been initiated before the 1961 Act came into force, recovery could validly be commenced under the new Act, and section 297(2)(c) did not require continuation under the 1922 Act. The ruling clarifies that section 297(2)(j) authorises recovery of sums payable under the repealed Act through the 1961 Act. en-us Mon, 30 May 1983 00:00:00 +0530 Sat, 20 Feb 2010 18:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28351 Section 297 of the Income-tax Act, 1961 preserves pending appellate, reference and revision matters, but not recovery proceedings. A notice of demand issued under the repealed 1922 Act is part of the assessment process and does not itself commence enforced recovery; recovery starts only on default after the demand. As no recovery proceeding had been initiated before the 1961 Act came into force, recovery could validly be commenced under the new Act, and section 297(2)(c) did not require continuation under the 1922 Act. The ruling clarifies that section 297(2)(j) authorises recovery of sums payable under the repealed Act through the 1961 Act. Case-Laws Income Tax Mon, 30 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28351