KALAWATI DEVI HARLALKA versus COMMISSIONER OF INCOME-TAX, WEST BENGAL & ORS.

KALAWATI DEVI HARLALKA versus COMMISSIONER OF INCOME-TAX, WEST BENGAL & ORS.

Proceedings for revision under section 33B of the Income-tax Act, 1922, are covered by 'proceedings for the assessment' in section 297(2)(a) of the 1961 Act, and the Commissioner was empowered to initiate such proceedings. Section 6 of the General Clauses Act does not apply as section 297(2) displays a contrary intention. Section 298 of the 1961 Act and the relevant Removal of Difficulties Order are valid and applicable to the case.

Parties
Appellant: Kalawati Devi Harlalka; Respondents: Commissioner of Income-tax, West Bengal & Ors.
Jurisdiction
India
Judgment Date
01 May 1967
Procedural Posture
Civil Appeal / Appeal From Original Order, Calcutta High Court
Outcome
Appeal dismissed
Legal Topics
Income Tax Act 1922, Income Tax Act 1961, Repeals and Savings, Jurisdiction After Repeal, Assessment Proceedings, Revision Under Section 33 B, Removal of Difficulties
Taxation Law Income Tax Act 1922 Income Tax Act 1961 Repeals and Savings Jurisdiction After Repeal Assessment Proceedings Revision Under Section 33 B Removal of Difficulties

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Parties

Kalawati Devi Harlalka

Appellant

Commissioner of Income-tax, West Bengal & Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal From Original Order, Calcutta High Court

Legal Issues

  1. 1 Whether proceedings for revision under section 33B of the Income-tax Act, 1922, after repeal, are covered by 'proceedings for the assessment' under section 297(2)(a) of the 1961 Act
  2. 2 Applicability of section 6 of the General Clauses Act, 1897, in light of section 297(2)
  3. 3 Validity of section 298 of the Income-tax Act, 1961, and the Income-tax (Removal of Difficulties) Order 1962

Ratio Decidendi

Proceedings for revision under section 33B of the Income-tax Act, 1922, are covered by 'proceedings for the assessment' in section 297(2)(a) of the 1961 Act, and the Commissioner was empowered to initiate such proceedings. Section 6 of the General Clauses Act does not apply as section 297(2) displays a contrary intention. Section 298 of the 1961 Act and the relevant Removal of Difficulties Order are valid and applicable to the case.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed with costs.