https://www.taxtmi.com/caselaws?id=8424 Section 298 of the Income-tax Act, 1961 was treated as authorising retrospective removal-of-difficulties orders, so proceedings initiated after repeal of the 1922 Act could be deemed proceedings under that Act and the Commissioner's jurisdiction under section 33B was upheld. The procedural challenge also failed because adequate prior notice had been given, no effective request for adjournment on grounds of insufficient time was shown, and no actual prejudice was established. The objection to the direction affecting the partners' assessments was held to be a matter, if at all, for the partners themselves and not for the firm in the appeal. en-us Tue, 02 Mar 1971 00:00:00 +0530 Wed, 15 Apr 2009 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8424 Section 298 of the Income-tax Act, 1961 was treated as authorising retrospective removal-of-difficulties orders, so proceedings initiated after repeal of the 1922 Act could be deemed proceedings under that Act and the Commissioner's jurisdiction under section 33B was upheld. The procedural challenge also failed because adequate prior notice had been given, no effective request for adjournment on grounds of insufficient time was shown, and no actual prejudice was established. The objection to the direction affecting the partners' assessments was held to be a matter, if at all, for the partners themselves and not for the firm in the appeal. Case-Laws Income Tax Tue, 02 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8424