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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..... rd's Circular No.27(LVII-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 alth .....

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..... to the same effect Gujarat High Court at item (i) above. 2. The Gujarat High Court and Calcutta High Court decisions mentioned at items (i) and (ii) above may be cited before appellate authorities where rectification proceedings are under challenge before them on this ground. In assessment proceedings however it may be advisable to resort to Sec.35 of the Old Act in such cases, to avoid criticis .....

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