https://www.taxtmi.com/caselaws?id=6875 Where assessment proceedings were saved under the Income-tax Act, 1922 by the transitional provisions in section 297(2)(a) of the Income-tax Act, 1961, the connected appeal had also to proceed under the repealed 1922 Act. Enhancement jurisdiction in that appeal therefore arose under section 31(3)(a) of the 1922 Act, and the Appellate Assistant Commissioner could not invoke section 251(2) of the 1961 Act. A notice proposing enhancement under the 1961 Act was accordingly without jurisdiction. en-us Fri, 18 Nov 1966 00:00:00 +0530 Fri, 06 Feb 2009 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6875 Where assessment proceedings were saved under the Income-tax Act, 1922 by the transitional provisions in section 297(2)(a) of the Income-tax Act, 1961, the connected appeal had also to proceed under the repealed 1922 Act. Enhancement jurisdiction in that appeal therefore arose under section 31(3)(a) of the 1922 Act, and the Appellate Assistant Commissioner could not invoke section 251(2) of the 1961 Act. A notice proposing enhancement under the 1961 Act was accordingly without jurisdiction. Case-Laws Income Tax Fri, 18 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6875