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TMI BlogRepeals and savingsX X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings 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income is filed after the commencement of this Code, otherwise than in pursuance of a notice under section 148 of the repealed Act, by any person for the assessment year ending on the 31st day of March, 2011, or any earlier year, the assessment of that per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e repealed Act in respect of any such income are pending at the commencement of this Code, a notice under section 166 may be issued with respect to that financial year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 accordingly; (e) any proceeding for the imposition of a penalty in respect of any assessment completed before the first day of April, 2010, may be initiated and any such penalty may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmencement in the payment of any sum due under such completed assessment, the provisions of this Code relating to interest payable by the Central Government on refunds and interest payable by the assessee for default shall apply; (i) any sum payable under the repealed Act may be recovered under this Code, but without prejudice to any action already taken for the recovery of such sum under the repe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall continue in force accordingly; (m) where the period prescribed for any application, appeal, reference or revision under the repealed Act had expired on or before the commencement of this Code, nothing in this Code shall be construed as enabling any such application, appeal, reference or revision to be made under this Code by reason only of the fact that a longer period therefor is prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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