The Commissioner Of Income-Tax, Bihar & ... vs Maharaja Pratapsingh Bahadur Of ... on 29 November, 1960
The learned counsel for the petitioner relied upon the decision in Commissioner of Income-tax v. Maharajah Pratapsingh [1961] 41 I. T. R. 421 (S. C.). In that case, the Income-tax Officer issued a notice to the assessee under the old section 34 on August 8, 1948, for assessing the escaped income. The assessment was completed on August 26, 1948. Section 34 was amended by Act 48 of 1948, which came into force on September 8,1948. the proviso to section 34 after amendment required that the Commissioner must be satisfied that the case was fit for the issue of a notice under section 34. It was held that the amended provision indicated a different intention which excluded the application of clauses (b) and (c) of section 6 of the General Clauses Act. In that case, it is very significant to note that, though assent was obtained for the amendment to section 34 on September 8, 1948, according to the proviso to that section, it was deemed to have come into force on March 30, 1948. It is, therefore, clear by virtue of the proviso in that case that even in August, 1948, when notice was given by the Income-tax Officer, the amendment to section 34, namely, that the Commissioner must be satisfied that the case was fit for the issue of notice under section 34, was in force by virtue of the deeming clause. This decision will not certainly apply to this case as the repealed Act was in force at the commencement of the repeal.