Assessments completed under the old Act should be resorted to u/s.35 of the old Act or u/s.154 of the new Act has figured in the following cases recently.
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Rectification procedure for old-Act assessments should follow old-act provisions; misnaming the section does not invalidate orders. Rectification of assessments completed under the old Act should be pursued under the old Act provision rather than under the new Act; however, appellate ... Summary
Rectification procedure for old-Act assessments should follow old-act provisions; misnaming the section does not invalidate orders.
Rectification of assessments completed under the old Act should be pursued under the old Act provision rather than under the new Act; however, appellate decisions recognise that an order will not be invalid merely because the assessing officer cited the wrong section if the officer had the substantive power and the conditions for its exercise were the same under either provision. The Board advises citing those High Court decisions where relevant and recommends using the old Act provision in assessment proceedings to avoid procedural criticism.
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