1983 (2) TMI 46

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....rt question which arises for determination here is " whether in proceedings relating to the assessment year 1959-60, an application seeking a reference to the High Court could be made by the Addl. Commissioner of Income-tax?" The reference here was sought under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as " the 1961 Act "). The preliminary objection raised before the Income-tax A....

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....treated to be valid as this was a matter relating to a procedure, in other words, the contention was that even in matters pertaining to pre-1961 assessments the procedure was to be governed by the 1961 Act, while the substantive law to be applied was that as contained in the 1922 Act. There is a clear fallacy in the contention raised. Section 297(2)(c) of the 1961 Act clearly lays down that pro....

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.... procedure the provisions of the Act of 1961 would apply and it was only with regard to the substantive provisions of law that the 1922 Act would continue to apply. The authorities cited do not warrant any such interpretation. National Agricultural Co-operative Marketing Federation's case [1972] 84 ITR 376 (Delhi) dealt with only the provisions of the 1961 Act, whereas in Sterling Construction and....