furnish, by notice given under sub-
section (1) or sub-section (2) of section 22 or
section 34, or has without reasonable cause failed ... furnish under sub-section (1) of section 139 or
by notice given under sub-section (2) of section
139 or section 148 or has without
excluded the applicability of section 6 ,
according to the Allahabad High Court, of the General
Clauses Act. Section 297(2) of 1961 Act, according ... 297(2)(b) nor any other sub-
clauses of sub-section (2) of section 297 indicates contrary
intention of the legislature regarding any vested right
read with Section 150(2) and Section 153 , Explanation 2, of the said Act,
Counsel for the assessee contended that Section 297 ... Income-tax Act, 1961 , Clause (a) of Sub-section (2) of Section 297 applied to this case because reassessment was a part and continuation
These are Clauses (a), (b), (c) and (d) of Sub-section (2) of Section 297.
17. In this connection, on behalf of the Revenue reliance ... Section 66A(2) of the Act which was completely obliterated by reason of the provision for repeal contained in Sub-section (1) of Section 297
liabilities by virtue of the different clauses of Sub-section (2) of Section 297 of the I.T. Act, 1961, then undoubtedly the right ... repeals the Indian I.T. Act, 1922 , and Sub-section (2) of Section 297 provides for what would happen in certain specified cases notwithstanding
said sub-section. Counsel drew our attention to various other clauses of Sub-section (2) of Section 297 from where it was apparent that ... under Section 154 of the 1961 Act. In this case also the contention that Clause (a) of Sub-section (2) of Section 297
sufficient reasons, no penalty shall be levied under this section. Sub-section (1) of Section 297 repeals the Indian I.T. Act, 1922 . The assessment ... order under Section 221 had been passed.
4. Sub-section (2) of Section 297 of the I.T. Act, 1961, provides for certain pending matters
order by the Tribunal by virtue of Sub-section (2) of Section 35 . But, Section 33 which dealt generally with the powers of the Appellate ... Tribunal proceeded by virtue of Section 297 , Sub-section (2)(a) or Section 297 , Sub-section (2)(b), would depend upon the question whether
became applicable and they included Sub-section (6) of Section 171 and, therefore, that sub-section was applicable for recovery of the tax reassessed ... Section 171 merely lay down the machinery for assessment of a Hindu undivided family after partition, Sub-section (6) of Section 171 is clearly
reopening of the assessment was bad as under Section 68 read with Section 297(2)(d)(ii) of the I.T. Act, 1961, cash credits ... notice under Section 148 might, subject to the provisions contained in Section 149 or Section 150 of the I.T. Act, 1961, be issued with
