https://www.taxtmi.com/caselaws?id=191123 The court dismissed the writ petitions, upholding the jurisdiction of the Income-tax Officer to pass reassessment orders under Section 35(10) of the Indian Income-tax Act, 1922, even after its repeal. The court held that the reassessment orders were validly issued within the prescribed period, as Section 6 of the General Clauses Act preserved rights and liabilities accrued under the repealed provision. The parties were directed to bear their own costs. en-us Tue, 15 Jan 1963 00:00:00 +0530 Tue, 21 Mar 2017 16:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191123 The court dismissed the writ petitions, upholding the jurisdiction of the Income-tax Officer to pass reassessment orders under Section 35(10) of the Indian Income-tax Act, 1922, even after its repeal. The court held that the reassessment orders were validly issued within the prescribed period, as Section 6 of the General Clauses Act preserved rights and liabilities accrued under the repealed provision. The parties were directed to bear their own costs. Case-Laws Income Tax Tue, 15 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191123