https://www.taxtmi.com/caselaws?id=8757 A rectification order relating to an assessment under the Indian Income-tax Act, 1922 was not nullified merely because it was invoked under section 154 of the Income-tax Act, 1961. Under section 297(2)(a), proceedings for a pre-1961 return had to continue as if the 1961 Act had not been passed, so the relevant enquiry was whether the Income-tax Officer had substantive jurisdiction to rectify the assessment under the applicable saving regime. As the rectification powers under section 35 of the 1922 Act and section 154 of the 1961 Act were substantially the same, the order remained valid despite citation of the wrong provision. en-us Mon, 10 Jan 1972 00:00:00 +0530 Wed, 03 Jun 2009 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8757 A rectification order relating to an assessment under the Indian Income-tax Act, 1922 was not nullified merely because it was invoked under section 154 of the Income-tax Act, 1961. Under section 297(2)(a), proceedings for a pre-1961 return had to continue as if the 1961 Act had not been passed, so the relevant enquiry was whether the Income-tax Officer had substantive jurisdiction to rectify the assessment under the applicable saving regime. As the rectification powers under section 35 of the 1922 Act and section 154 of the 1961 Act were substantially the same, the order remained valid despite citation of the wrong provision. Case-Laws Income Tax Mon, 10 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8757