Law: Income Tax Act, 1922

Section: 34(1)(1), (1-A)

Income-tax---Re-assessment - Limitation - Escaped income above 1 lakh - Assessment year 1946-47 - Notice wader 34(1)(1) - Legality - Whether S. 34(1-A) repugnant to 34(1)(1) -- Construction of statutes - Doctrine of implied repeal-Income-tax Act, 1922, S. 34(1)(1), (1-A). In respect of the assessment year 1946-47 the Income-tax Act has provided two parallel jurisdictions, one under section 34(1)(a) and the other under section 34(1-A), and it is open to the Income-tax Officer to take recourse to either jurisdiction for that assessment year. The view that when section 34(1-A) was enacted it excepted from the scope of section 34(1)(a) that class of assessees which fell within the terms of section 34(1-A), and inasmuch as section 34(1-A) could be employed for taking proceedings relating to the assessment year 1946-47, the Income-tax Officer has no Jurisdiction to take proceedings for that year under section 34(1)(a), is not correct. The doctrine of implied repeal is available only when two conditions are present ; (1) that the two enactments operate on the same field, (2) that the provision s of the later enactment are so inconsistent with or repugnant to the provisions of the earlier that the two cannot stand together.                                                                                                                JUDGMENT R. S. PATHAK, J.--The Income-tax Appellate Tribunal has referred the following two questions at the instance of the assessee for the opinion of this Court: "(1) Whether, for the assessment year 1946-47, the Income tax Officer was justified in initiating the proceedings and completing the assessment under section 34(1)(a) or he should have taken recourse to section 34(1-A) or section 34(1)(b) ? (2) Whether, for the assessment years 1947-48 and 1948-49, the Income-tax Officer was justified in initiating action under section 34(1)(a) or he should have…