RAMKANALI COLLIERY OF BCCL v. WORKMEN BY SECRETARY, RASHTRIYA COLLIERY MAZDOOR SANGH AND ANOTHER

DCIT, Circle-7(1)(1), Mumbai vs. M/S. Hind Aluminium Industries Ltd., Mumbai

In the result, Cross objection of the assessee is allowed and appeal of the Revenue is dismissed

…ere is no real distinction between 'repeal' and an 'amendment." [(1988) Supp SCC 30 at p 40, para 17] Similarly, in the case of the word 'substitute', the Supreme court in Ramkanali Colliery of BCCL v. Workmen by Secy, Rashtriya Colliery Mazdoor Sangh [(2001) 4 SCC 236], the Supreme Court held that "If there is both repeal and introduction of another provision in place thereof by a single exercise, the expression "substituted" is used. Such deletion has the effect of the repeal of the existing provision and also provides for introduction of a new provision. In our view there is thus no real distinction between re…