| Case ID |
39e17e3c-c299-4c36-8618-1d41a29d2d9d |
| Body |
View case body. Login to View |
| Case Number |
CIVIL REVISION CASE Nos. 78 AND 79 OF 1972 |
| Decision Date |
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| Hearing Date |
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| Decision |
The court found that the recovery proceedings initiated under the Income-tax Act of 1961 were valid despite the earlier assessment being made under the Indian Income-tax Act of 1922. The court clarified that the notice of demand issued under the 1922 Act did not commence recovery proceedings. Instead, the recovery could only be initiated when the assessee failed to comply with the demand. The court set aside the order of the Commissioner, allowing the recovery proceedings to continue under the provisions of the 1961 Act. |
| Summary |
In the case of Union of India v. Calcutta Hardware & Iron Syndicate, the Calcutta High Court dealt with the issue of tax recovery proceedings under the Income-tax Act of 1961 after an assessment was made under the Indian Income-tax Act of 1922. The primary legal question was whether recovery proceedings could be initiated under the 1961 Act after a notice of demand was issued under the 1922 Act. The court held that the recovery proceedings had not commenced merely upon the issuance of the demand notice and that the provisions of section 297(2)(j) of the 1961 Act allowed for recovery without prejudice to any actions taken under the repealed Act. This case highlights the legal interpretations of tax recovery processes and the transition between tax laws, emphasizing the importance of understanding legislative provisions in tax matters. |
| Court |
Calcutta High Court
|
| Entities Involved |
|
| Judges |
ANIL K. SEN,
S.N. SANYAL
|
| Lawyers |
B.L. Pal,
N.L. Pal
|
| Petitioners |
Union of India
|
| Respondents |
Calcutta Hardware & Iron Syndicate
|
| Citations |
1984 SLD 372 = (1984) 145 ITR 115
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
222,
297(2)(c),
297(2)(j)
|