Law:

Section:

Section 277 of the Income-tax Act, 1961 read with sections 52 and 53 of the Indian Income-tax Act, 1922 and section 177 of Indian Penal Code, 1860 and section 6 of the General Clauses Act, 1897 - Offences and prosecutions - False statement in verification etc. - Assessment years 1958-59 to 1961-62 - Whether a legal proceeding in respect of an offence committed under Indian Income-tax Act, 1922 may be instituted even after repeal of said Act by Income-tax Act, 1961 and punishment may be imposed as if repealing Act has not been passed - Held, yes FACTS The assessee was a cinema actor and the present proceedings had arisen in respect of the income-tax returns filed by him for the assessment years 1958-59, 1959-60, 1960-61 and 1961-62. In respect of the first three assessment years, the assessee was assessed to income-tax. Thereafter, penalty proceedings had been instituted under section 28 of 'the 1922 Act', and penalties were imposed. In respect of the last assessment year, notice had been issued to the assessee asking him to show cause why the penalty should not be imposed. The respondent filed four complaint petitions at the instance of the IAC before the Chief Presidency Magistrate, charging the assessee with having committed offences under section 52 and under section 177 of the Indian Penal Code in the first three complaints and under section 277 of the Income-tax Act, 1961 and under section 177 of the Indian Penal Code in the fourth complaint petition. In substance, the allegation of the first respondent was that the assessee had made a statement in the verification under the Income-tax Act which was false knowing it to be false, and he had wilfully omitted and deliberately suppressed the inclusion of certain sums of money in the income-tax returns with a view to evade lawful taxes due to the Government. The assessee filed four applications before the Chief Presidency Magistrate praying that the legality of the trial for both the offences should be tried as the preliminary issue. This application as dismissed by the Chief Presidency Magistrate by a common order dated 22-5-1967, holding that the points of law raised by the assessee were such that they could…

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