Income Tax Ordinance, 2001

CHAPTER-XIIi

MISCELLANEOUS

From: 2023-07-01 - To: 0000-00-00 239. Savings.- 1[(1) Subject to sub-section (2), in making any assessment in respect of any income year ending on or before the 30th day of June, 2002, the provisions of the repealed Ordinance in so far as these relate to computation of total income and tax payable thereon shall apply as if this Ordinance had not come into force.] 2[(2) The assessment, referred to in sub-section (1), shall be made by an income tax authority which is competent under this Ordinance to make an assessment in respect of a tax year ending on any date after the 30th day of June, 2002, and in accordance with the procedure specified in section 59 or 59A 3[or 61] or 62 or 63, as the case may be, of the repealed Ordinance.] 4[(3) The provisions of sub-sections (1) and (2) shall apply, in like manner, to the imposition or charge of any penalty, 5[default surcharge] or any other amount, under the repealed Ordinance, as these apply to the assessment, so however that procedure for such imposition or charge shall be in accordance with the corresponding provisions of this Ordinance.] (4) Any proceeding under the repealed Ordinance pending on the commencement of this Ordinance before any income tax authority, the Appellate Tribunal or any Court by way of appeal, reference, revision or prosecution shall be continued and disposed of as if this Ordinance has not come into force. (5) Where the period prescribed for any application, appeal, reference or revision under the repealed Ordinance had expired on or before the commencement of this Ordinance, nothing in this Ordinance shall be construed as enabling such application, appeal, reference or revision to be made under this Ordinance by reason only of the fact that a longer period is specified or provision for an extension of time in suitable cases by the appropriate authority. (6) Any proceeding for 6[***] prosecution in respect of an assessment for an income year ending on or before the 30th day of June 2002 shall be taken and continued as if this Ordinance has not come into force. (7) Any income tax, super tax, surcharge, penalty, 7[default surcharge], or other amount payable under the repealed Ordinance may be…