came into force from 1st April 1962. By sub section (1) of Section 297 the new Act repealed the old Act and by Sub-section ... pending but the appeal was not a proceeding under Section 34. When Section 297(2)(d)(ii) says that no proceedings under Section 34 should
furnish by notice given under Sub-section (1) or sub Section (2) of Section 22 or Section 34 or has without reasonable cause failed ... comply with a notice under Sub-section (4) of Section 22 or sub-sec (2) of Section 23, or
(c) has concealed the particulars
Commissioner in the purported exercise of the powers under Sub-section (1) of Section 297 of the Gujarat Panchayats Act, 1961 (hereinafter referred ... various grounds including the vires of the Sub-section (1)(ii) of Section 297 of the Act. But Mr. K.S. Nanavaty, the learned Advocate
read in section 41(4) immediately after the words "of sub-section (1) of section 36 " in section 41(4) in order ... clause (vii) of sub-section (1) of section 36 " and that would cover the provisions of section of section
furnish by notice given under sub-section (1) or sub-section (2) of section 22 or section 34 or has without reasonable cause failed ... comply with a notice under sub-section (4) of section 22 or sub-section (2) of section 23, or
(c) has concealed the particulars
Supreme Court took the view that section 6 of the General Clauses Act would not apply because section 297(2) evidences an intention ... order is passed by the Income-tax Officer under section 23 . Therefore, when section 297(2)(f) speaks of "any assessment completed before
under section 28 of the old Act and not under section 271 of the new Act. We have already referred to section 297 ... Section 297 is the repealing section of the new Act. Under sub- section 2(f) of section 297, any proceedings for the assessment of penalty
could only be taken under section 35(1) of the old Act in view of the provisions of section 297 ... made under the old Act. The revenue also pointed out that section 297(2) which, as pointed out by the Supreme Court in Kalawati Devi
income and imposition of tax under the charging section in the case of individual partners. Section 297(2)(a) of the Act of 1961, therefore ... laid down that proceedings under section 35 of the Act of 1922, being proceedings for assessment, section 297
Section 297 Sub-section (2) of that Act excluded the applicability of Section 6 of the General Clauses Act. Section 297 Sub-section (1) repealed ... true that there is no express sub-clause in Section 297(2) of the 1961 Act which provides for the continuation of such proceedings
