COMMISSIONER OF INCOME-TAX Vs. KEDARMALL KESHARDEO

JUDGEMENT

(1.) The following questions of law are referred to us under Section 66(1) of the Income-tax Act, 1922, by the Income-tax Appellate Tribunal, 'A' Bench, Calcutta :

(2.) So far as the third question is concerned, the matter is now concluded by a decision of the Supreme Court in the case of Kalawati Devi Harlalka v. Commissioner of Income-tax, 1967 66 ITR 680.

(3.) It has been held by their Lordships that the Commissioner had jurisdiction to issue the notices under Section 33B of the Act of 1922, in view of Section 297(2) of the Act of 1961, and paragraph 4 of the Income-tax (Removal of Difficulties) Order, 1962. It has been further held that Section 297(2)(a) of the Income-tax Act, 1961, includes within its scope a proceeding under Section 33B of the Indian Income-tax Act, 1922. The answer to this question, therefore, must be in the affirmative in that the Commissioner had jurisdiction under Section 33B of the Indian Income-tax Act, 1922, to dispose of the matter even after the repeal of the said Act by Section 297(1) of the Income-tax Act, 1961.