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TMI Blog1960 (11) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ices to have been issued, and we fail to see why the old notices were not recalled and fresh ones issued. Appeal dismissed. - - - - - Dated:- 29-11-1960 - Judge(s) : J. L. KAPUR., M. HIDAYATULLAH., J. C. SHAH JUDGMENT The judgment of the court was delivered by HIDAYATULLAH, J.---This is an appeal by the Commissioner of Income-tax with a certificate against the judgment and order of the High Court at Patna answering two questions of law referred to it under section 66(1) of the Income-tax Act by the Tribunal in the negative. Those questions were : " (1) Whether in the circumstances of the case assessment proceedings were validly initiated under section 34 of the Indian Income-tax Act ? (2) If so, whether in the circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the validity of the notices without the approval of the Commissioner appears to have been raised before the Tribunal for the first time. In that appeal, the Accountant Member and the Judicial Member differed, one holding that the notices were invalid and the other, to the contrary. The President agreed with the Accountant Member that the notices were invalid and the assessments were ordered to be set aside. The Tribunal then stated a case and raised and referred the two questions which have been quoted above. The High Court agreed with the conclusions of the majority and the present appeal has been filed on a certificate granted by the High Court. Section 34, as it stood prior to the Amendment Act No. 48 of 1948, did not lay any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as pending, and it was held that the revival of the right of action for criminal conversation did not invest the plaintiff with a right to begin an action again and thus expose the defendant to a double jeopardy for the same act, unless the statute expressly and by definite words gave him that right. The Privy Council case is thus entirely different. No doubt, under section 6 of the General Clauses Act it is provided that where any Act repeals any enactment, then unless a different intention appears, the repeal shall not affect the previous operation of any enactment so repealed or anything duly done thereunder or affect any right, obligation or liability acquired, accrued or incurred under any enactment so repealed. It further provides ..... X X X X Extracts X X X X X X X X Extracts X X X X
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