Repeals and savings

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....y person for any assessment year, proceedings for the assessment of that person for that year may be taken and continued as if this Code had not been enacted;     (b) where a return of income is filed after the commencement of this Code, otherwise than in pursuance of a notice under section 148 of the repealed Act, by any person for the assessment year ending on the 31st day of M....

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....       (ii) any income liable to tax has escaped assessment within the meaning of that expression in section 166 and no proceedings under section 147 of the repealed Act in respect of any such income are pending at the commencement of this Code, a notice under section 166 may be issued with respect to that financial year and all the provisions of this Code shall apply....

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....declaration made, or option exercised, under the corresponding provision of this Code;     (h) where, in respect of any assessment completed before the commencement of this Code, a refund falls due after such commencement, or default is made after such commencement in the payment of any sum due under such completed assessment, the provisions of this Code relating to interest paya....

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...., be deemed to have been made under the corresponding provision aforesaid and shall continue in force accordingly;     (l) any order made under any provision of the repealed Act shall, so far as it is not inconsistent with the corresponding provisions of this Code, be deemed to have been made under the corresponding provision aforesaid and shall continue in force accordingly; ....