penalties were imposed under the 1961 Act as provided by Section 297(2)(g) of the 1961 Act. He submitted that under Section ... assessment was not barred under the repealed section. "
8. Sri Anjaneyulu submitted that Section 297(2)(d)(ii) was analogous to Section 297
partners in the said firm, the provisions of Sub-sections (1) and (4) of Section 297 have not been complied with as no resolution ... also an allegation that the provisions of Sub-sections (1) and (4) of Section 297 of the Companies Act have been contravened inasmuch
would have no
application to the case on hand. Sub-section (3) of Section 297 of the Act of
1956 permits the execution ... within three months of the entering into the contract. Sub-section (4)
of Section 297 of the Act of 1956 mandates that the consent
would have no
application to the case on hand. Sub-section (3) of Section 297 of the Act of
1956 permits the execution ... within three months of the entering into the contract. Sub-section (4)
of Section 297 of the Act of 1956 mandates that the consent
Bench of this court were interpreting the provisions of Section 297(2)(g) in those cases, and section 297(2)(g) specifically provided that ... submits that in those rulings, due to the provisions of Section 297(2)(g) , the courts had no alternative but to hold that the date
section 154 of the Income-tax Act of 1961 is not applicable by reason of the saving provisions of section 297 ... present proceedings, and in this connection he drew our attention to section 297 (2) of the Act. On the other hand, the contention
Reliance is place by the learned counsel for the department on section 297 of the Act of 1961 which repeals ... none of the saving provisions contained in section 297 relates in plain terms to proceedings similar to those taken by the Income-tax Officer
Section 34 , though notices are given only under Section 35 and not under Section 34 . The second proviso to Sub-section (3) of Section ... income and imposition of tax under the charging section in the case of individual partners. Section 297(2)(a) of the new Act, therefore, applied
expression "procedure for the assessment" occurring in Section 297 of the Indian Incom-tax Act fell to be considered. Their Lordships pointed ... upon the taxpayer. Is there then anything in the context of Section 297 which compels us to give to the expression procedure for the assessment
Section 298 of the U.P. Municipalities Act, 1916. Section 296 of the Act empowered the Provincial Government to make Rules; Section 297 empowered ... described in Sections 95 , 127 , 153 , and 235 .
(2) The State Government may make rules consistent with this Act.....".
"297( 1) A board
