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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether an assessment completed by the Income-tax Officer, Special Circle, pursuant to notice under section 34(1)(a) was invalid on the ground that a later notice issued by the territorial Income-tax Officer implied a re-transfer of the case or withdrawal of the earlier transfer order.
Analysis: The assessment proceedings had earlier been transferred under section 5(7A) to the Special Circle officer, and the Commissioner's direction continued to subsist. The subsequent notice issued by the territorial officer was held to be only a precautionary step and did not, by itself, show any fresh transfer, withdrawal, or implied supersession of the prior transfer order. The statutory scheme of section 64, especially sub-section (5)(b), makes it clear that once proceedings are transferred, the transferee officer remains competent to complete the assessment or reassessment in accordance with the Commissioner's direction.
Conclusion: The reassessment made by the Special Circle officer was valid and the question was answered in the negative, against the assessee.
Ratio Decidendi: Once assessment proceedings are validly transferred to a particular Income-tax Officer, that officer retains jurisdiction to complete the reassessment unless the transfer is expressly withdrawn or superseded; a later notice by another officer does not by implication divest that jurisdiction.
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