Law: Income Tax Act, 1922

Section: 23A,2(6c),2(15),3

(a) Income tax Act (XI of 1922)---S. 23 A read with Finance Ordinance (XXI of 1972), Ss. 1(3) & 21 and General Clauses Act (X of 1897), S. 6 Section 23 A though omitted by virtue of S. 21 of Finance Ordinance, 197 2, yet kept in existence and operative for assessment year 1971 72 by S. 1(3) of same Ordinance Fact of S. 23 A having ceased to exist at time when order under section passed Did not divest Income tax Officer of his jurisdiction to take into consideration and apply such section in all cases pertaining to assessment year 1971 72 Interpretation of statutes ¬Unless a different intention appeals repeal of any 'enactment does not affect any right, privilege, obligation or liability, acquired, accrued, or incurred under enactment so repealed Assessee if liable to be subjected to the under Income tax Act, 1922, in respect of undistributed income as defined by S. 23 A its liability to be burdened with levy of income tax, held, did not cease to exist by repeal of S. 23 A: (b) Income tax Act (XI of 1922) -- -- Ss. 2(6c) & 2(15)= " Undistributed income" Words "income" and "total income", held, do not cover "undistributed income". (c) Income tax Act (XI of 1922) -- ---S. 3 read with Finance Ordinance (XXI of 1972) Undistributed income Levy of tax Finance Ordinance, 1972 enacting income-tax to be charged at rates given therein in respect of total income of previous year but not providing any rate for levy of income tax on undistributed income and also not containing any provision whereby undistributed income could be included in total income, Income tax Officer, held, acted illegally in subjecting undistributed income of relevant previous year to tax. ORDER MUHAMMAD MAZHAR ALI (PRESIDENT). 'The facts, briefly stated, giving rise to this appeal against the order of the learned Appellate Assistant Commissioner, are these. It relates to the assessment year 1971 72. The original assessment for the year was made on 29!h June, 1974. Later on, the Income tax Officer issued notice under section 34 of the :',pealed Income tax Act, 1922 (hereinafter called "the Act") on 28th August, 1974. On 21st September, 1974, the Income tax Officer issued a fresh notice under…

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