https://www.taxtmi.com/caselaws?id=153115 Where the Commissioner had, under section 3-B(4), vested assessment powers in the Assistant Commissioner for the relevant class of cases, clause (b) treated references to the Commercial Tax Officer or assessing authority as references to the Assistant Commissioner, and the Explanation extended that position to proceedings commenced after the order. Because the earlier assessment had already been completed and no proceeding was pending when the order was made, the Commercial Tax Officer was not the competent authority to initiate proceedings under section 12-A. The notice issued by him was therefore without jurisdiction and invalid. en-us Wed, 23 Jul 1980 00:00:00 +0530 Wed, 17 Jul 2013 16:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153115 Where the Commissioner had, under section 3-B(4), vested assessment powers in the Assistant Commissioner for the relevant class of cases, clause (b) treated references to the Commercial Tax Officer or assessing authority as references to the Assistant Commissioner, and the Explanation extended that position to proceedings commenced after the order. Because the earlier assessment had already been completed and no proceeding was pending when the order was made, the Commercial Tax Officer was not the competent authority to initiate proceedings under section 12-A. The notice issued by him was therefore without jurisdiction and invalid. Case-Laws VAT and Sales Tax Wed, 23 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153115