https://www.taxtmi.com/caselaws?id=37573 Rectification under section 35(9) of the Indian Income-tax Act, 1922 had to rest on the Income-tax Officer's own quasi-judicial satisfaction; notices issued on independent application of mind were valid, but one notice issued purely on the Commissioner's instructions was invalid. The statutory condition that the company had not paid the income-tax within three years after the relevant financial year was upheld, so rectification was not defeated on that ground. Proceedings under the repealed Act remained maintainable for pre-1961 assessments preserved by section 297(2)(a) of the Income-tax Act, 1961. However, where the assessment issue had merged in appellate orders, rectification could not reopen it and was without jurisdiction. en-us Fri, 22 Dec 1978 00:00:00 +0530 Tue, 30 Mar 2010 16:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37573 Rectification under section 35(9) of the Indian Income-tax Act, 1922 had to rest on the Income-tax Officer's own quasi-judicial satisfaction; notices issued on independent application of mind were valid, but one notice issued purely on the Commissioner's instructions was invalid. The statutory condition that the company had not paid the income-tax within three years after the relevant financial year was upheld, so rectification was not defeated on that ground. Proceedings under the repealed Act remained maintainable for pre-1961 assessments preserved by section 297(2)(a) of the Income-tax Act, 1961. However, where the assessment issue had merged in appellate orders, rectification could not reopen it and was without jurisdiction. Case-Laws Income Tax Fri, 22 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37573