contention is that clauses (f) and (g) of sub-section (2) of section 297 of the said Act contravened the provisions of article ... under section 139 of the Act, action under sections 147 and 148 of the Act is permissible under the conditions specified in section 297
earlier years some provision had to be made. Sub-section (2) of Section 297 enumerates such provisions, The material portion of Section 297 ... classification made by Clause (g) of Sub-section (2) of Section 297 of the Income-tax Act of 1961 can be justified either as relevant
Section 32 of it deals with depreciation allowance and section 43 explains "actual cost" and "written down value." Section 297 ... section 298 for the simple reason that they be said to be difficulties arising in giving effect to the provisions section 297 . The difficulties arising
powers under Section 297(1)(k), read with sub-section (2) of Section 297 of the U.P. Municipalities Act, 1916. A conjoint perusal ... Section 1 . A conjoint reading of Section 1 and sub-section (2) of Section 297 amply makes it clear that the State Government has been
Section 297(1) of the Act of 1961. Sub-section (2) of Section 297 , by its various clauses, provides for certain savings and other contingencies ... 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
power conferred by Section 297, Sub-section (2) react with Sub-section (1) (n) and not Section 296 (2)(b) , The Act makes a distinction between ... perhaps this fact accounts for its omission from Section 58(1) .
19. Section 297 of the Act, in so far as it is pertinent
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
Governor-General under Sub-section (1) of Section 102 , Constitution Act. Reading Section 2 of this Act, particularly Sub-sections ... section (2) to Central Government to make rules are very comprehensive and entirely unfettered by any such restrictions as are contemplated by Section 297 , Constitution
view to dishonour a person punishable under Section 355 , Penal Code. The offence punishable under Section 297 does not satisfy this test. In this offence ... Section 295 , cannot be justified by the provisions of Section 238 , Criminal P. C. But Section 238 , Criminal P. C. is not the only section
excludes the applicability of Section 6 of the General Clauses Act. In the present case, similar position obtains. Section 297(2)(a) provides for completion ... expressly does away with notifications issued under Section 60(1) or 60A of the old Act. Section 297(2)(1) saves notification under Section
