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1971 (2) TMI 29 - PUNJAB AND HARYANA HIGH COURTEffect of repeal of section 137 - all assessments, which had been completed prior to the repeal of section 137 of the Act of 1961, would be protected, in so far as they fall within the purview of section 54 of the Act of 1922 and section 137 of the Act of 1961, but there will be no prohibition against the summoning of such documents in respect of assessments which were completed after 1st April, 1964, when section 137 of the Act of 1961 was repealed - revision is, consequently, accepted to this extent that all the documents which related to the period after 1st April, 1964, can be summoned, but not those documents which related to the assessments which had been completed prior to the said date
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