https://www.taxtmi.com/caselaws?id=8325 Where an assessment year fell within the transition from the repealed Income-tax Act, 1922 to the Income-tax Act, 1961, the proper procedural course was to proceed under the old Act if the return had been filed before commencement of the new Act under section 297(2)(a). A mistaken reference to the 1961 Act did not, by itself, extinguish the Income-tax Officer's substantive power to assess, because that power existed under the corresponding provisions of the repealed Act. The error was treated as one of procedure or description of source of authority, not as a jurisdictional defect warranting writ interference. en-us Wed, 02 Dec 1970 00:00:00 +0530 Thu, 09 Apr 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8325 Where an assessment year fell within the transition from the repealed Income-tax Act, 1922 to the Income-tax Act, 1961, the proper procedural course was to proceed under the old Act if the return had been filed before commencement of the new Act under section 297(2)(a). A mistaken reference to the 1961 Act did not, by itself, extinguish the Income-tax Officer's substantive power to assess, because that power existed under the corresponding provisions of the repealed Act. The error was treated as one of procedure or description of source of authority, not as a jurisdictional defect warranting writ interference. Case-Laws Income Tax Wed, 02 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8325