materially different. The assessee has claimed interest under section 244 read with section 297(2)(i) and what needs to be examined is whether section ... argument is fallacious. If his interpretation of section 240 is accepted, section 297(2)(i) would become redundant. Shri Jetley has not seriously disputed that
general operation of Section 296 so as to confine the operation of that section to those fields in which Sections 297 ... cases falling under Sections 298, 299 and 300 of the Act
11. An analysis of these sections shows that Sections 297
regards the applicability of section 271 to the penal proceedings provided in clue (g) of sub-section (2) of section 297 provisions of the Income ... section 139 of the new Act, or non-compliance with further notice under sub-section (4) of section 22 or sub-section (2) of section
under the provisions of Section 296,
13. The next issue to determine is whether or not the provisions of Sections 297 to 301 infringe ... provisions of Section 504 the Chief Judge, Small Causes Court, is entitled to determine the compensation payable for lands acquired under Sections 297
power under section 271 and section 274 of the Income-tax Act of 1961, read with the provisions of section 297(2)(g) thereof. Their ... regards the applicability of section 271 to the penal proceedings provided in clue (g) of sub-section (2) of section 297 provisions of the Income
that the application
under section 4 of the FEO Act was not accompanied by an
affidavit as contemplated under section 297 ... clause below the application under section
4 of the FEO Act is not proper. The requirements of
section 297
that the application
under section 4 of the FEO Act was not accompanied by an
affidavit as contemplated under section 297 ... clause below the application under section
4 of the FEO Act is not proper. The requirements of
section 297
that the application
under section 4 of the FEO Act was not accompanied by an
affidavit as contemplated under section 297 ... clause below the application under section
4 of the FEO Act is not proper. The requirements of
section 297
Corporation, in terms of Clause (b) of Section (1) of Section
297 of the MMC Act, the Commissioner could not have
prescribed Regular Line ... Herein, the Special Notice under clause (b)(i) of Sub-
section 1 of Section 297 of the MMC Act was published on
10th August
Municipal Corporation stressed on the language employed under sub-
section (1) of section 297 of the MMC Act and submitted that the
Municipal Corporation ... elaborate procedure prescribed under clause (b) to sub-
section (1) of section 297 which provides for advertisement in the local
newspaper, in the official gazette
