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M/S Bhuwalka Steel Industries Limited , ... vs Income Tax Officer Ward-1(1)(4), ... on 31 May, 2023
cites
The Finance Act, 2017
Section 92CA in The Income Tax Act, 1961 [Entire Act]
Section 6 in The General Clauses Act, 1897 [Entire Act]
The Finance Act, 2018
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 6 in The Finance Act, 2017 [Entire Act]
Section 40A in The Income Tax Act, 1961 [Entire Act]
Section 6 in The Income Tax Act, 1961 [Entire Act]
Kolhapur Canesugar Works Ltd. Etc. Etc vs Union Of India on 1 February, 2000
1. Having heard learned Advocates appearing for parties and on
perusal of records in general and order passed by tribunal in particular it
is clearly noticeable that Clause (i) of section 92BA of the Act came to be
omitted w.e.f. 01.04.2019 by Finance Act, 2014. As to whether omission
would save the acts is an issue which is no more res intigra in the light of
authoritative pronouncement of Hon'ble Apex Court in the matter of
Kolhapur Canesugar Works Ltd. v. Union of India AIR 2000 SC 811
whereunder Apex Court has examined the effect of repeal of a statute vis-
a-vis deletion/addition of a provision in an enactment and its effect
thereof. The import of section 6 of General Clauses Act has also been
examined and it came to be held: