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1967 (5) TMI 2 - SUPREME COURT
Orders of assessment - prejudicial to the interests of revenue - s. 297 is meant to provide as far as possible for all contingencies which may arise out of the repeal of the 1922 Act - hence s. 297(2)(a) of the 1961 includes within the scope a proceeding under s. 33B of the 1922 Act.