Wrong statutory citation does not nullify a valid assessment made within existing jurisdiction; remand power remains available.

An assessment order is not void merely because it cites the repealed Income-tax Act, 1922 when the 1961 Act was in force; the order is judged by its substance and the jurisdiction actually available, not by the mistaken statutory reference. An act done within existing jurisdiction is not a nullity simply because the wrong provision is mentioned, so the assessment remained relatable to the 1961 Act and was only irregular. On that footing, the Appellate Assistant Commissioner could exercise the power under section 251(1)(a) to set aside and remand the assessment for fresh consideration.

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Issues: Whether an assessment order that mentioned the wrong income-tax enactment was void, and whether the Appellate Assistant Commissioner could set aside the assessment and remand the matter for fresh assessment under the correct Act.

Analysis: The assessment was made when the Income-tax Act, 1961 was in force, though the officer referred to the repealed Act of 1922 in the order. The legal effect of the order depended on its substance, not on the mistaken statutory reference. An act done in exercise of an available jurisdiction is not rendered a nullity merely because the wrong provision is cited. On that view, the order remained relatable to the power under the 1961 Act and was not dead in law. Once the assessment was treated as merely irregular and not void, the appellate authority had the power under section 251(1)(a) to confirm, reduce, enhance, annul, set aside, or remand the assessment.

Conclusion: The order was not incompetent merely because it referred to the wrong Act, and the Appellate Assistant Commissioner was competent to remand the matter. The answer to the referred question was in the negative, in favour of the Revenue.

Ratio Decidendi: A statutory order made in exercise of an existing jurisdiction is not a nullity merely because it cites the wrong provision, and such an order may be sustained by reference to the valid power actually available; if the order is only irregular, the appellate authority may exercise the statutory power of remand.

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