https://www.taxtmi.com/caselaws?id=38605 An assessment order is not void merely because it cites the repealed Income-tax Act, 1922 when the 1961 Act was in force; the order is judged by its substance and the jurisdiction actually available, not by the mistaken statutory reference. An act done within existing jurisdiction is not a nullity simply because the wrong provision is mentioned, so the assessment remained relatable to the 1961 Act and was only irregular. On that footing, the Appellate Assistant Commissioner could exercise the power under section 251(1)(a) to set aside and remand the assessment for fresh consideration. en-us Thu, 10 May 1973 00:00:00 +0530 Wed, 07 Apr 2010 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38605 An assessment order is not void merely because it cites the repealed Income-tax Act, 1922 when the 1961 Act was in force; the order is judged by its substance and the jurisdiction actually available, not by the mistaken statutory reference. An act done within existing jurisdiction is not a nullity simply because the wrong provision is mentioned, so the assessment remained relatable to the 1961 Act and was only irregular. On that footing, the Appellate Assistant Commissioner could exercise the power under section 251(1)(a) to set aside and remand the assessment for fresh consideration. Case-Laws Income Tax Thu, 10 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38605