1970 (3) TMI 7

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....and they were being accepted by the certificate officer, and, through him, by the income-tax department. This state of things continued up to 14th August, 1967. Thereafter, it appears, the proceedings for recovery were taken over by the Tax Recovery Officer under the Income-tax Act, 1961. Before him, also, a further instalment was paid, namely, of Rs. 500, on or about 6th October 1967, and, thereafter, on or about 9th November, 1967, the balance, due under the above existing certificate, namely, Rs. 7,042.33 appears to have been paid and the same was accepted by the Tax Recovery Officer, who however recorded an order on that date in the following terms : " 9th November, 1967 : challan passed for Rs. 7,042.33 for payment. Await officia....

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....was saved under section 297(2)(j) of the Income-tax Act, 1961. In our view, the order for recovery of the above interest and cost was passed by the Tax Recovery Officer under a misconception and, although the learned Commissioner may not have correctly expressed the position in law in his order, which is challenged in this rule, his decision, so far as his ultimate conclusion is concerned, that the same cannot be recovered by the Tax Recovery Officer is correct. Section 297(2)(j) of the Income-tax Act, 1961, saves recovery of " any sum payable by way of income-tax, super-tax, interest, penalty or otherwise under the repealed Act........ " and also saved " any action already taken for the recovery of such sum under the repealed Act. " It ....