“Section 297(2)(k)”

Section References (mined)Section 297Section 297(2)(k)2 judgments

SMT. IRVIND KAUR GUJRAL,JAIPUR vs. ITO, WARD-1(3), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 477/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Nov 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 143(3)Section 5(1)(c)Section 90(3)

legislation itself or by amendment in the legislation, the notifications, circulars and instructions issued therein do not cease to hold good. Section 297(2)(k) of the Income-tax Act, 1961, specifically provides that notwithstanding the repeal of Income-tax Act, 1922, "any agreement entered into, appointment made, approval given

DCIT 27(1) , MUMBAI vs. M/S. GANGA DEVELOPERS, MUMBAI

ITA 2328/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Oct 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shripavan Kumar Gadale, Jm Dcit 27(1) R No.406, 4Th Floor, Tower M/S Ganga Developers Plot No. 219, Alal Asia, No.6, 11Th Road, Chembur, Vashi Railway Stn Complex, Vs. Vashi, Navi Mumbai Mumbai-400 071 Mumbai-400 703 (Respondent) (Appellant) Pan No. Aaafg 8230 C Assessee By : Shri J.P. Bairagra, Ar Revenue By : Shri Jasbir Chouhan, Dr Date Of Hearing: 13.07.2022 Date Of Pronouncement : 12.10.2022

For Appellant: Shri J.P. Bairagra, ARFor Respondent: Shri Jasbir Chouhan, DR

Section 10(37)Section 11Section 143(3)Section 96

considered as posing a hurdle as contended for by the appellant, we think this result can be overcome by a liberal interpretation of section 297(2)(k). This clause reads: M/s Ganga Developers; A.Y. 17–18 "297. Repeals and Savings.- (1) ** (2)(a) to (j) ** (k)any agreement entered into ... accordingly laid down a guideline to be followed in cases where a new Act has repealed the earlier Act. The provisions of section 297(2)(k) are similar to the provisions of section 24 of the General Clauses Act and allow a similar interpretation. Any award, although initiated under