https://www.taxtmi.com/caselaws?id=61126 Where a return for assessment year 1960-61 was filed in response to a notice under the 1922 Act before the commencement of the Income-tax Act, 1961, the assessment proceedings had to be continued under the old Act by virtue of section 297(2)(a). The Tribunal treated the use of section 143(3) of the 1961 Act as application of the wrong statute, not a mere clerical misdescription, because the return and original assessment both arose under the repealed law. The assessment framed under the 1961 Act was therefore invalid and cancelled, and the reference application was refused and dismissed. en-us Tue, 07 Aug 1979 00:00:00 +0530 Tue, 11 Jan 2011 10:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61126 Where a return for assessment year 1960-61 was filed in response to a notice under the 1922 Act before the commencement of the Income-tax Act, 1961, the assessment proceedings had to be continued under the old Act by virtue of section 297(2)(a). The Tribunal treated the use of section 143(3) of the 1961 Act as application of the wrong statute, not a mere clerical misdescription, because the return and original assessment both arose under the repealed law. The assessment framed under the 1961 Act was therefore invalid and cancelled, and the reference application was refused and dismissed. Case-Laws Income Tax Tue, 07 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61126