https://www.taxtmi.com/caselaws?id=38521 A pending application for composition made while the earlier provision was still in force was preserved by the general saving clause on repeal, so it remained valid for assessment year 1966-67 and the cancellation of that benefit for that year was unsustainable. However, the composition scheme was limited by statute to twelve months at a time, so an administrative practice treating it as continuing could not extend the benefit to assessment years 1967-68 and 1968-69. Relief was therefore confined to restoring composition for 1966-67, while the later reassessment proceedings and demands were left undisturbed. en-us Tue, 25 Jan 1977 00:00:00 +0530 Wed, 07 Apr 2010 10:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38521 A pending application for composition made while the earlier provision was still in force was preserved by the general saving clause on repeal, so it remained valid for assessment year 1966-67 and the cancellation of that benefit for that year was unsustainable. However, the composition scheme was limited by statute to twelve months at a time, so an administrative practice treating it as continuing could not extend the benefit to assessment years 1967-68 and 1968-69. Relief was therefore confined to restoring composition for 1966-67, while the later reassessment proceedings and demands were left undisturbed. Case-Laws Income Tax Tue, 25 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38521