https://www.taxtmi.com/caselaws?id=49742 Transitional orders made under the Indian Independence framework were read to preserve pending civil proceedings and to permit substitution of a successor Province where the underlying liability had passed. The analysis further treated a statutory notice initiating an allegedly ultra vires agricultural income-tax assessment as capable of constituting a liability in respect of an actionable wrong, not limited to completed tort claims. On that basis, the pending suit could continue in the same court against the substituted Province, and the challenge to the initiation of the assessment remained justiciable before completion of the assessment process. en-us Mon, 04 Dec 1950 00:00:00 +0530 Fri, 12 Sep 2014 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49742 Transitional orders made under the Indian Independence framework were read to preserve pending civil proceedings and to permit substitution of a successor Province where the underlying liability had passed. The analysis further treated a statutory notice initiating an allegedly ultra vires agricultural income-tax assessment as capable of constituting a liability in respect of an actionable wrong, not limited to completed tort claims. On that basis, the pending suit could continue in the same court against the substituted Province, and the challenge to the initiation of the assessment remained justiciable before completion of the assessment process. Case-Laws Income Tax Mon, 04 Dec 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49742