https://www.taxtmi.com/caselaws?id=37877 Section 297(2)(a) of the Income-tax Act, 1961 was construed as permissive, not mandatory, so it merely enabled the Income-tax Officer to proceed under the 1922 Act where appropriate and did not require every pre-1961 return case to be dealt with under that Act. A rectification order made under section 154 of the 1961 Act remained valid on that basis, and it was not necessary to recharacterise it as an order under section 35 of the 1922 Act. On that footing, an appeal against the rectification order was maintainable. en-us Tue, 07 Mar 1978 00:00:00 +0530 Thu, 01 Apr 2010 15:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37877 Section 297(2)(a) of the Income-tax Act, 1961 was construed as permissive, not mandatory, so it merely enabled the Income-tax Officer to proceed under the 1922 Act where appropriate and did not require every pre-1961 return case to be dealt with under that Act. A rectification order made under section 154 of the 1961 Act remained valid on that basis, and it was not necessary to recharacterise it as an order under section 35 of the 1922 Act. On that footing, an appeal against the rectification order was maintainable. Case-Laws Income Tax Tue, 07 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37877