Power to transfer cases: authority permits reassigning wealth-tax proceedings among officers with procedural safeguards and concurrent jurisdiction. Power to transfer cases allowed the Commissioner and the Board to transfer wealth-tax proceedings among subordinate Wealth-tax Officers, subject to giving the assessee a reasonable opportunity of being heard and recording reasons, except where officers' offices were in the same city. Transfers to multiple officers created concurrent jurisdiction governed by written general or special orders issued by the Board, Commissioner or authorised Inspecting Assistant Commissioner. Transfers could occur at any stage and did not require reissue of notices. 'Case' was defined to include all proceedings for any year pending, completed, or commenced after the transfer order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to transfer cases: authority permits reassigning wealth-tax proceedings among officers with procedural safeguards and concurrent jurisdiction.
Power to transfer cases allowed the Commissioner and the Board to transfer wealth-tax proceedings among subordinate Wealth-tax Officers, subject to giving the assessee a reasonable opportunity of being heard and recording reasons, except where officers' offices were in the same city. Transfers to multiple officers created concurrent jurisdiction governed by written general or special orders issued by the Board, Commissioner or authorised Inspecting Assistant Commissioner. Transfers could occur at any stage and did not require reissue of notices. "Case" was defined to include all proceedings for any year pending, completed, or commenced after the transfer order.
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