https://www.taxtmi.com/caselaws?id=49656 For Part B States, the Indian Income-tax Act, 1922 extended only from assessment year 1950-51 and the corresponding previous year, so earlier assessment years remained governed by the local State income-tax law. On that construction, the Patiala Income-tax Act continued to apply to the assessee's liability for assessment years 1948-49 and 1949-50. As a result, orders passed under sections 18(3a) and 18(7) were not appealable under the Indian Act, and the only remedy lay in revision under the Patiala Act. The legal position therefore determined both the governing statute and the appellate route. en-us Fri, 17 May 1957 00:00:00 +0530 Mon, 08 Sep 2014 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49656 For Part B States, the Indian Income-tax Act, 1922 extended only from assessment year 1950-51 and the corresponding previous year, so earlier assessment years remained governed by the local State income-tax law. On that construction, the Patiala Income-tax Act continued to apply to the assessee's liability for assessment years 1948-49 and 1949-50. As a result, orders passed under sections 18(3a) and 18(7) were not appealable under the Indian Act, and the only remedy lay in revision under the Patiala Act. The legal position therefore determined both the governing statute and the appellate route. Case-Laws Income Tax Fri, 17 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49656