Mobs (and possably other entities) that went through a nether portal cannot be targeted by any command.
If a player executes the command, The console says 'That entity cannot be found'.
If the command is executed by a command block, the entity is just silently ignored.
The command I used was '/kill @e[type=Skeleton]'. As seen in the screenshots, none of the wither skeletons that went to the overworld are killed by the command.
Environment
Linux 3.10-3-amd64 #1 SMP Debian 3.10.11-1 (2013-09-10) x86_64 GNU/Linux
OpenJDK Runtime Environment (IcedTea 2.5.0) (7u60-2.5.0-2)
OpenJDK 64-Bit Server VM (build 24.60-b09, mixed mode)
Dupe of MC-55654