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of <h1>High Court upholds jurisdiction of subsequent officer to issue assessment notice. Writ petition dismissed.</h1> The High Court held that the subsequent officer had jurisdiction to issue a notice to reopen the assessment. The writ petition was dismissed. - [1973] 87 ... Rent paid for obtaining lease – deduction allowed initially but officer proposed to deny the benefit subsequently due to certain decisions of SC - Whether subsequently the assessment can be reopened – it cannot be said with certainty that there is no material on which the Income-tax Officer has acted and this is not a case where the notice was issued without jurisdiction or without statutory authority The petitioner leased a tea estate and claimed rent as a deduction for income tax. The Income-tax Officer initially allowed the deduction but later officers disallowed it. The High Court held that the subsequent officer had jurisdiction to issue a notice to reopen the assessment. The writ petition was dismissed.
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