https://www.taxtmi.com/caselaws?id=49496 An appellate remedy under the Hyderabad Income-tax Act was held to remain available even where the penalty order was challenged for want of jurisdiction, because the appellate authority could examine both fact and law, including competence of the original taxing officer. The saving provision in section 13(1) of the Finance Act, 1950 was construed broadly: the preservation of the pre-existing tax law for levy, assessment and collection for earlier periods extended to penalty proceedings as part of the assessment machinery. Penalty proceedings for prior assessment periods were therefore maintainable despite cessation of the State Act. en-us Wed, 22 Feb 1961 00:00:00 +0530 Sat, 30 Aug 2014 20:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49496 An appellate remedy under the Hyderabad Income-tax Act was held to remain available even where the penalty order was challenged for want of jurisdiction, because the appellate authority could examine both fact and law, including competence of the original taxing officer. The saving provision in section 13(1) of the Finance Act, 1950 was construed broadly: the preservation of the pre-existing tax law for levy, assessment and collection for earlier periods extended to penalty proceedings as part of the assessment machinery. Penalty proceedings for prior assessment periods were therefore maintainable despite cessation of the State Act. Case-Laws Income Tax Wed, 22 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49496