https://www.taxtmi.com/caselaws?id=39841 An order under section 23A of the Indian Income-tax Act, 1922 was held to be a direction for payment of tax, not an assessment order, so rectification powers limited to assessment or refund orders could not extend to it. Section 35 of the 1922 Act therefore did not authorise rectification of such an order. Section 154 of the Income-tax Act, 1961 was also unavailable, because the repeal and saving scheme in section 297 governed the matter and there was no express or necessary implication allowing retrospective application of the later rectification provision. The rectification order could not be sustained under either enactment. en-us Thu, 28 Jun 1973 00:00:00 +0530 Tue, 20 Apr 2010 16:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39841 An order under section 23A of the Indian Income-tax Act, 1922 was held to be a direction for payment of tax, not an assessment order, so rectification powers limited to assessment or refund orders could not extend to it. Section 35 of the 1922 Act therefore did not authorise rectification of such an order. Section 154 of the Income-tax Act, 1961 was also unavailable, because the repeal and saving scheme in section 297 governed the matter and there was no express or necessary implication allowing retrospective application of the later rectification provision. The rectification order could not be sustained under either enactment. Case-Laws Income Tax Thu, 28 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39841