https://www.taxtmi.com/caselaws?id=61105 Where assessment proceedings had validly commenced under the repealed Indian Income-tax Act, 1922, section 297(2)(a) required them to continue as if the 1961 Act had not been enacted. An assessment framed under section 143(3) of the 1961 Act, with notices issued under that Act, was treated as an exercise of jurisdiction under the wrong statute rather than a mere misdescription of the enabling provision. On that basis, the reassessment was held to be without jurisdiction and was cancelled in favour of the assessee. en-us Fri, 27 Apr 1979 00:00:00 +0530 Mon, 10 Jan 2011 18:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61105 Where assessment proceedings had validly commenced under the repealed Indian Income-tax Act, 1922, section 297(2)(a) required them to continue as if the 1961 Act had not been enacted. An assessment framed under section 143(3) of the 1961 Act, with notices issued under that Act, was treated as an exercise of jurisdiction under the wrong statute rather than a mere misdescription of the enabling provision. On that basis, the reassessment was held to be without jurisdiction and was cancelled in favour of the assessee. Case-Laws Income Tax Fri, 27 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61105