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
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 The Indian Income-tax Act of 1922 has been repealed by Sub-section (1) of Section 297 ...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
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 ... such penalty" in clauses (f) and (g) of sub-section (2) of section 297 of the new Act. According to the learned counsel
cases (relating to the last two years only), is one under Section 297(2) of the Act of 1961. Clauses (f) and (g) of Section ... years mentioned above come under Clause (g) of Section 297(2) and not under Clause (f), so that the Act applicable
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
retroactive application to Section 288(4) of the Act. He submits that Section 288(4) is meant to be prospective. Section 297(2)(g) , however ... creates a legal fiction. The wording of Sub-section (2) of Section 297 suggests that the Act of 1922, even though repealed
purpose of Clauses (a) and (b) of sub-section (2) of Section 297 of the Income-tax Act, 1961 (XLIII of 1961) (hereinafter referred ... provided in Clause (c) of Sub-section (2) of Section 297 of the new Act. It was further held that the Commissioner was right
Section 297 in Nagaland Excise Rules
297. Accounts to be maintained by licensees.
- (i) Unless otherwise ordered by the Excise Commissioner in any particular case
Section 297 in Chennai City Municipal Corporation Act, 1919
297. Slaughter of animals for sale or food.
- No person shall slaughter within the city [except ... municipal or licenced slaughter house] [Inserted by section 144 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] any cattle
were made under the Indian Income-tax Act ,. 1922, and if Section 297(2)(d)(ii) were to be interpreted as enabling the Income ... Section 297(2)(d) applies for reopening of proceedings under Section 147 while Section 297(2)(g) applies for initiation of proceedings for imposition
