https://www.taxtmi.com/acts?id=40676 The amendment to section 170 adds that where there is succession, any assessment, reassessment or other proceedings made or initiated on the predecessor during the period of succession shall be deemed to have been made or initiated on the successor and all provisions of the Act shall apply accordingly. "Pendency" is defined as beginning from filing of an application for succession before a High Court or tribunal or the admission of corporate insolvency resolution and ending when the relevant order is received by the Principal Commissioner or Commissioner. en-us Mon, 28 Mar 2022 14:19:08 +0530 Sat, 02 Apr 2022 10:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40676 The amendment to section 170 adds that where there is succession, any assessment, reassessment or other proceedings made or initiated on the predecessor during the period of succession shall be deemed to have been made or initiated on the successor and all provisions of the Act shall apply accordingly. "Pendency" is defined as beginning from filing of an application for succession before a High Court or tribunal or the admission of corporate insolvency resolution and ending when the relevant order is received by the Principal Commissioner or Commissioner. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:19:08 +0530 https://www.taxtmi.com/acts?id=40676