https://www.taxtmi.com/caselaws?id=144144 Assessment proceedings and allied notices issued by a second Excise and Taxation Officer could not be continued merely on inherent jurisdiction where the dealer had already filed returns before another competent assessing authority and the assessment record had not been shown to be properly transferred. The court reasoned that allowing two authorities to apply their minds to the same assessment matter at different stages could prejudice the assessee and create conflicting conclusions, so fairness and natural justice required a transfer order before further action. The notices were not quashed, but further proceedings were permitted only after obtaining the necessary transfer order. en-us Tue, 25 May 1965 00:00:00 +0530 Sat, 20 Apr 2013 11:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144144 Assessment proceedings and allied notices issued by a second Excise and Taxation Officer could not be continued merely on inherent jurisdiction where the dealer had already filed returns before another competent assessing authority and the assessment record had not been shown to be properly transferred. The court reasoned that allowing two authorities to apply their minds to the same assessment matter at different stages could prejudice the assessee and create conflicting conclusions, so fairness and natural justice required a transfer order before further action. The notices were not quashed, but further proceedings were permitted only after obtaining the necessary transfer order. Case-Laws VAT and Sales Tax Tue, 25 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144144