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
Income Tax Act, 1922 , Sections 66(5) , 66(7)
Income Tax Act, 1961, Sections 297(2)(a), 297(2)(i)
Excess Profit ... taxes under circumstances contemplated by Section 66(7) of
the ' 1922 Act'. But Section 297(2)(i) provided that: A
"(i) where
purpose of that section references in Section 271 of the Act of 1961 or Sub-sections (1) or (2) of Section 139 were references either ... that in a case falling under Clause (b) of Sub-section (2) of Section 297, the return has to be filed under Section
allegations which
disclose an offence under section 182 , Indian Penal Code.
The charge under section 297 , Indian Penal Code, was a
distinct one and concerned ... jurisdiction to take cognizance of the
complaint under section 500 and section 297 , Indian Penal
Code, as the facts disclosed constituted an offence under
section
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
section.
(2) The Income-tax Officer shall, before issuing any notice under this section, record his reasons for doing so."
Section 297 ... notices under Section 148 and that the reassessments were completed under Section 147 of the Act of 1961, by virtue of Section 297
This section provides for repeals and savings. The Indian Income-tax Act of 1922 has been repealed by Sub-section (1) of Section 297 ... been made in sub-clauses (f) and (g) of Sub-section (2) of Section 297 . According to Clause (f), any proceeding for the imposition
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
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
jurisdiction to issue the notices under Section 33B of the 1922 Act, in view of Section 297(2) of the 1961 Act, and paragraph ... imposition of tax under the charging section in the case of individual partners and that Section 297(2)(a) of the 1961 Act, therefore, applied
