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1972 (1) TMI 31 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the order under section 154 of the Income-tax Act, 1961, was null and void for the assessment year 1957-58 ? " - since the provisions of section 35 of Indian Income-tax Act, 1922 and section 154 of Income-tax Act, 1961 are substantially the same, the Income-tax Officer had the jurisdiction under Indian Income-tax Act, 1922 to pass the rectification order. The order cannot become null and void simply because it was made under section 154 of Income-tax Act, 1961
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