Assessments completed under the old Act should be resorted to u/s.35 of the old Act or u/s.154 of the new Act has figured in the following cases recently.

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....I-3) D of 1962 dated 27th August 1962 and to say that the question whether rectification proceedings in respect of assessments completed under the old Act should be resorted to u/s.35 of the old Act or u/s.154 of the new Act has figured in the following cases recently:- i) P.M.Barucha and Co. vs. G.S.Venkatesan, ITO(74 ITR S.N.p.5)-The Gujarat High Court observed that although rectification in su....