Section 297 - Judgment Search Results

Commissioner of Income-tax Vs. Patrokola Tea Co. Ltd.

Court: Kolkata

Reported in: [1980]125ITR575(Cal)

..... default was for good and sufficient reasons no penalty shall be levied under this section sub section 1 of section 297 repeals the indian i t act 1922 the assessment in question was in ..... read harmoniously and reading the said different provisions of the different clauses of sub section 2 of section 297 in the background of the manifest intention of parliament to provide for all contingencies .....

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court: Supreme Court of India

..... on freedom of trade and commerce the legislative scheme as such under section 297 was already enforced by section 297 1 a the state legislature and government were prohibited from restricting the ..... also e legislative history and constituent assembly debates relating to article304a and304b 201 by section 297 of government of india act 1935 the certain restrictions on the provincial legislature and .....

Commissioner of Income-tax Vs. Soorajmull Nagarmall

Court: Kolkata

Reported in: [1983]141ITR140(Cal)

..... assessment these are clauses a b c and d of sub section 2 of section 297 17 in this connection on behalf of the revenue reliance ..... nature in view of the expression used in clause a sub section 2 of section 297 in the facts and circumstances of our case and in ..... obliterated by reason of the provision for repeal contained in sub section 1 of section 297 of the new act could not be availed of by .....

Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal, an ...

Court: Kolkata

Reported in: [1966]62ITR544(Cal)

..... proceeding for the assessment occurring in clause a of sub section 2 of section 297 is wide enough to bring within its ambit the ..... of the new act and the different clauses in sub section 2 of section 297 indicated the intention of the legislature to save only ..... different intention as appearing in the various clauses of sub section 2 of section 297 of the new act the division bench consisting of .....

State of Andhra Pradesh and ors. Etc. Vs. B. Noorulla Khan and anr. Et ...

Court: Supreme Court of India

Reported in: II(2004)ACC569; AIR2004SC2413; 2004(5)ALD23(SC); 2004(5)ALLMR(SC)739; 2004(6)ALT28(SC); 2004(3)CTC468; JT2004(5)SC195; 2004(5)SCALE618; (2004)6SCC194

..... or the act of such persons of merely travelling from one common point to another section 297 a 6 f an agent s licence shall be subject to the following conditions xxx ..... be entered into the provision made under rule 297 a 6 f mandating the agent to enter into written contract was ultra vires the section 2 7 and therefore liable to be .....

Yashovardhan Saboo Vs. Groz-beckert Saboo Ltd. and ors.

Court: Company Law Board CLB

Reported in: (1995)83CompCas371

..... are substantiated 51 another major controversy is regarding non compliance with the provisions of section 297 of the companies act as seen earlier groz beckert saboo limited regularly enters into ..... reply the petitioners have mentioned that following the difference of views regarding applicability of section 297 to these transactions the saboo group obtained a legal opinion from the attorney general .....

Kalawati Debi Haralalka Vs. Commissioner of Income-tax, West Bengal

Court: Kolkata

Reported in: AIR1964Cal76,67CWN794,[1964]53ITR314(Cal)

..... to all sophistry against the scope and effect of section 297 i hold that section 297 2 a is wide enough to preserve the power ..... for the purposes of clauses a and b of sub section 2 of section 297 of the income tax act 1961 xliii of 1961 hereinafter ..... which such errorsunder the repealed act could escape rectification sub section 2 of section 297 was enacted with the object inter alia of saving certain .....

Tax Recovery Officer and ors. Vs. Md. Ismail and anr. and Mussamet Zul ...

Court: Kolkata

Reported in: 84CWN601,[1980]125ITR735(Cal)

..... that a different intention appears from clause j of sub section 2 of section 297 of the new act clause j provides as follows 2 ..... specifically provided for the same and that accordingly it follows that section 297 2 j should be construed as not having kept alive the ..... prejudice the action already taken in the circumstances in view of section 297 2 j such procedure cannot be adopted but when a certificate .....

imperial Chemical Industries Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1979]116ITR516(Cal)

..... different high courts have held that under clause a of sub section 2 of section 297 of the i t act 1961 the ito was bound to ..... court proceeded on the basis that under clause a of sub section 2 of section 297 the ito had to proceed under the provisions of the indian ..... only the use of the expression may in clause a of sub section 2 of section 297 of the i t act 1961 is an enabling provision entitling .....

Commissioner of Income-tax Vs. Ram Kumar Agarwalla and Bros. (P.) Ltd.

Court: Kolkata

Reported in: [1980]122ITR322(Cal)

..... interpretation of the provisions of section 297 2 g of the new act and not section 297 2 d ii thereof section 297 2 g empowered levy ..... mutandis to proceedings relating to penalty initiated in accordance with section 297 2 g of that act d cit v singh engineering ..... hindu undivided family in cases falling within clause ii of section 297 2 d this contention of the revenue authorities must accordingly .....