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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Court: kolkata Year: 1969

Mar 05 1969 (HC)

Narendra Sharma Vs. Income-tax Officer and ors.

Court : Kolkata

Decided on : Mar-05-1969

Reported in : [1970]75ITR781(Cal)

..... the corresponding provisions of the repealed act.14. in my view, this contention of dr. pal must be accepted. as is ..... clear from a comparative study of the two sections of the repealed act and the act with regard to the imposition of ..... not in pari materia with the corresponding provisions of section 271 of the act, the principles enunciated in the above decision of the supreme court have no application to the present case. he pointed out by a comparative analysis of section 28(1) of the repealed act and section 271 of the act that the provisions of section 271 of the act were much more onerous and burdensome than ..... it was pointed out, by a comparison of various provisions of the repealed act with the corresponding provisions of the new act, that the provisions for imposition of penalty under the act were more onerous and burdensome than those under the repealed act. hence, it was contended that the provisions of section 297(2)(g) should be struck down as infringing article 14 of the .....

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