https://www.taxtmi.com/caselaws?id=7835 Saved rectification proceedings under the repealed Income-tax Act, 1922 were preserved by section 297(2) of the Income-tax Act, 1961. A notice referring to section 154 of the 1961 Act did not by itself defeat jurisdiction where the assessee had notice, participated in the proceedings, and suffered no prejudice; the defect was treated as an irregularity, not a fatal jurisdictional error. Rectification under section 35 of the 1922 Act remained confined to mistakes apparent from the record, but the record could extend beyond the assessment order to the material used in making the assessment. On the facts noted, the alleged error was within rectification power and the challenge to relief under article 226 failed. en-us Tue, 12 Nov 1968 00:00:00 +0530 Thu, 19 Mar 2009 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7835 Saved rectification proceedings under the repealed Income-tax Act, 1922 were preserved by section 297(2) of the Income-tax Act, 1961. A notice referring to section 154 of the 1961 Act did not by itself defeat jurisdiction where the assessee had notice, participated in the proceedings, and suffered no prejudice; the defect was treated as an irregularity, not a fatal jurisdictional error. Rectification under section 35 of the 1922 Act remained confined to mistakes apparent from the record, but the record could extend beyond the assessment order to the material used in making the assessment. On the facts noted, the alleged error was within rectification power and the challenge to relief under article 226 failed. Case-Laws Income Tax Tue, 12 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7835