https://www.taxtmi.com/circulars?id=8686 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. en-us Thu, 23 Apr 1970 00:00:00 +0530 Wed, 25 May 2011 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8686 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. Circulars Income Tax Thu, 23 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8686