https://www.taxtmi.com/caselaws?id=8450 Rectification proceedings relating to a pre-commencement assessment were treated as part of the assessment process and could be sustained under the repealed Income-tax Act, 1922, where the return or assessment fell within the saving rule in section 297(2)(a) of the 1961 Act. The Court applied the principle that an action is supported by the jurisdiction that lawfully authorises it, and a wrong reference to the source of power does not invalidate the proceeding if valid authority otherwise exists. The demand and recovery steps were therefore held not vitiated for want of jurisdiction, and the challenge to the notices failed. en-us Thu, 14 May 1970 00:00:00 +0530 Wed, 15 Apr 2009 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8450 Rectification proceedings relating to a pre-commencement assessment were treated as part of the assessment process and could be sustained under the repealed Income-tax Act, 1922, where the return or assessment fell within the saving rule in section 297(2)(a) of the 1961 Act. The Court applied the principle that an action is supported by the jurisdiction that lawfully authorises it, and a wrong reference to the source of power does not invalidate the proceeding if valid authority otherwise exists. The demand and recovery steps were therefore held not vitiated for want of jurisdiction, and the challenge to the notices failed. Case-Laws Income Tax Thu, 14 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8450