https://www.taxtmi.com/caselaws?id=144082 Statutory jurisdiction of an assessment authority is not lost merely because earlier proceedings were administratively indicated to be completed by another officer. The Punjab HC treated the transfer arrangement as not displacing the respondent's competence to continue and complete the assessment. It also noted that complaints about opportunity to produce books or other procedural irregularities were matters for the statutory appellate or revisional remedies, and writ interference was not justified because no manifest injustice or grave legal infirmity was shown. On that basis, the assessment proceedings were allowed to continue and the petition was rejected. en-us Tue, 26 Oct 1965 00:00:00 +0530 Fri, 19 Apr 2013 12:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144082 Statutory jurisdiction of an assessment authority is not lost merely because earlier proceedings were administratively indicated to be completed by another officer. The Punjab HC treated the transfer arrangement as not displacing the respondent's competence to continue and complete the assessment. It also noted that complaints about opportunity to produce books or other procedural irregularities were matters for the statutory appellate or revisional remedies, and writ interference was not justified because no manifest injustice or grave legal infirmity was shown. On that basis, the assessment proceedings were allowed to continue and the petition was rejected. Case-Laws VAT and Sales Tax Tue, 26 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144082