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1965 (9) TMI 10 - HC - Income TaxITO had jurisdiction to proceed both under s. 34 and s. 35 of the 1922 Act & chose to proceed under the latter section. It cannot be said that he had no jurisdiction to proceed u/s 35 of the Act merely because he had also the jurisdiction to proceed u/s 34 - ITO undoubtedly had the power to rectify the error u/s 154 of the 1961 Act and, even if the proceedings were initiated by a notice under section 35 of the 1922 Act, it can no longer be said that the order made u/s 154 of the 1961 Act was bad
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