https://www.taxtmi.com/caselaws?id=144148 The Court held that without a formal order of transfer, a new Assessing Authority cannot take over assessment proceedings, emphasizing procedural fairness and preventing unauthorized jurisdictional overreach. The judgment highlighted the importance of formal transfer orders to maintain procedural integrity and prevent prejudice to the assessee. The Court allowed the writ petition, setting aside the notice from the new Assessing Authority and directing that assessments proceed only after obtaining a formal transfer order. The decision reiterated the necessity of adhering to legal protocols and ensuring procedural regularity in transferring assessment proceedings between authorities. en-us Fri, 16 Jul 1965 00:00:00 +0530 Sat, 20 Apr 2013 12:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144148 The Court held that without a formal order of transfer, a new Assessing Authority cannot take over assessment proceedings, emphasizing procedural fairness and preventing unauthorized jurisdictional overreach. The judgment highlighted the importance of formal transfer orders to maintain procedural integrity and prevent prejudice to the assessee. The Court allowed the writ petition, setting aside the notice from the new Assessing Authority and directing that assessments proceed only after obtaining a formal transfer order. The decision reiterated the necessity of adhering to legal protocols and ensuring procedural regularity in transferring assessment proceedings between authorities. Case-Laws VAT and Sales Tax Fri, 16 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144148