covered by Clause (b) and not Clause (a) of Sub-section (2) of Section 297 of the 1961 Act. The contention of the assessee ... taken under the 1961 Act. But Clause (a) of Sub-section (2) of Section 297 permits the taking of such proceedings. On the other hand
punishable under Section 271(1)(c) of the Act. He also held that in view of the provisions of Section 297 ... April, 1962. He contended that in such circumstances the provisions of Section 297(2)(g) did not apply. Learned counsel for the department
purposes of Clauses (a) and (b) of Sub-section (2) of Section 297 of the Income-tax Act, 1961, as part of the assessment proceedings ... including Section 184(7) thereof.
4. Learned counsel for the Commissioner refers to Section 297(2)(k) of the Act of 1961, which provides
they would not be liable to be transferred under Section 127 . He relied upon Section 297(2)(a) , which runs as follows ... given under Section 5(7A) of the 1922 Act did not concern assessment proceedings and, therefore, they were not saved by Section 297
proceed under the Act of 1961, and that by virtue of Section 297(2)(a) of the Act the proceeding lay under ... came to the conclusion that, by virtue of Section 297(2)(a) of the Act of 1961, the Income-tax Officer should have proceeded under
contrary, say that the Act of 1961 applies because of Section 297(2)(d)(ii) , which provides:
"297. Repeals and savings.--(1) ......
(2) Notwithstanding ... this Act, a notice under Section 148 may, subject to the provisions contained in Section 149 or Section 150 , be issued with respect to that
after the enforcement of the Income-tax Act, 1961 , According to Section 297(2Xa) of the said Act where the return of income has been ... either under Section 35(1) or Section 35(5) of the 1922 Act were proceedings for assessment and the order passed under Section
Supreme Court has held that Section 297(2)(g) of the Act of 1961 is applicable to the case of a default under Section ... assessment order under Section 23 , it is said, was also made before that date. Upon this he contends that Section 297(2)(g) does
Appellate Tribunal on April 13, 1966. The assessee applied under Section 256(1) of the Income-tax Act, 1961, for reference of certain questions ... determined by reference to clauses (a) and (b) of Sub-section (2)of Section 297 of the Act of 1961. If the return of income
with section 184(1) and the fact that the
registration under the Act had got to be noted under sub-
section (4) of section ... section
184 (1) of 1961 Act, and the fact of such registration noted
under sub-section (4) of section 185 of the Act. Sub-section
