https://www.taxtmi.com/caselaws?id=7396 Section 298 of the Income-tax Act, 1961 and the Income-tax (Removal of Difficulties) Order No. 2 of 1963 were treated as valid supports for enforcing penalty under section 273 in respect of a default committed under section 18A(3) of the 1922 Act after repeal. The Court followed the Supreme Court's prior declaration upholding section 298, applied section 6 of the General Clauses Act to preserve the accrued liability, and found that the removal-of-difficulties order filled a genuine enforcement gap without conflicting with the new Act. The discrimination challenge failed, and the retrospective commencement of the order was not considered prejudicial on the facts. en-us Thu, 31 Oct 1968 00:00:00 +0530 Thu, 19 Feb 2009 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7396 Section 298 of the Income-tax Act, 1961 and the Income-tax (Removal of Difficulties) Order No. 2 of 1963 were treated as valid supports for enforcing penalty under section 273 in respect of a default committed under section 18A(3) of the 1922 Act after repeal. The Court followed the Supreme Court's prior declaration upholding section 298, applied section 6 of the General Clauses Act to preserve the accrued liability, and found that the removal-of-difficulties order filled a genuine enforcement gap without conflicting with the new Act. The discrimination challenge failed, and the retrospective commencement of the order was not considered prejudicial on the facts. Case-Laws Income Tax Thu, 31 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7396