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I. T. A. NO. 333/ KB OF 1984-85, DECIDED ON 8TH AUGUST, 1988. versus I. T. A. NO. 333/ KB OF 1984-85, DECIDED ON 8TH AUGUST, 1988.

Section 65 Income Tax Act (XI of 1922), Section 15BB General Clause Act (X9 of 1897), Section 6 (a) (c) Assessment of tax holiday under section 15BB of the Act Approved for diagnosis during 1971. In 1972 and 1982, the ITO found that the ICC violated the terms and conditions of Section 15BB of the Act and that the ITO issued a notice under section 65 of the Ordinance, Section 6 of the General Clauses continues. The Act, 1897, was concerned that if it had been found to violate the terms and conditions of Section 15BB of the Act prior to the repeal of the Act, it could have succeeded in protecting the ITO as it had been subject to the provisions of section 15BB. There was no violation of the terms and conditions. But the discovery of the Act, which at the time of the termination of the Act, gave rise to the reinstatement of ITOITO, therefore, there was no existing right or privilege that could fall under section 6 (a) or (c) of the General. Consider section 65 (3) of the provisions of the Partnership Act, 1897, from the end of the assessment year to 10 years. top advocate from Kot Bunglow lawyer