https://www.taxtmi.com/caselaws?id=28642 A rectification order is not invalid merely because it cites the wrong statutory provision, if the authority had substantive power under the correct law. For an assessment year governed by the Indian Income-tax Act, 1922, rectification of an order under section 23A was available under section 35(1) of that Act, not section 154 of the Income-tax Act, 1961. The governing test is the existence of lawful authority, not the accuracy of the provision cited in the order. On that basis, the rectification order was held valid and the Income-tax Officer's jurisdiction was upheld. en-us Mon, 19 Apr 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28642 A rectification order is not invalid merely because it cites the wrong statutory provision, if the authority had substantive power under the correct law. For an assessment year governed by the Indian Income-tax Act, 1922, rectification of an order under section 23A was available under section 35(1) of that Act, not section 154 of the Income-tax Act, 1961. The governing test is the existence of lawful authority, not the accuracy of the provision cited in the order. On that basis, the rectification order was held valid and the Income-tax Officer's jurisdiction was upheld. Case-Laws Income Tax Mon, 19 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28642