https://www.taxtmi.com/caselaws?id=171741 Section 13(1) of the Finance Act, 1950 was construed to preserve the pre-existing State income-tax law for income arising before 1 April 1950, so "assessment" was read broadly to include reassessment of escaped or under-assessed income under Section 34 of the Income-tax Act, 1922. The commentary also treats the Patiala law's requirement that the Commissioner consult the Minister-in-charge before assigning functions as directory, not mandatory, because it concerns administrative order and does not affect substantive taxpayer rights. On that basis, non-consultation does not vitiate the officer's jurisdiction or the notice issued under the assigned authority. en-us Tue, 04 Sep 1956 00:00:00 +0530 Thu, 30 Jul 2015 18:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171741 Section 13(1) of the Finance Act, 1950 was construed to preserve the pre-existing State income-tax law for income arising before 1 April 1950, so "assessment" was read broadly to include reassessment of escaped or under-assessed income under Section 34 of the Income-tax Act, 1922. The commentary also treats the Patiala law's requirement that the Commissioner consult the Minister-in-charge before assigning functions as directory, not mandatory, because it concerns administrative order and does not affect substantive taxpayer rights. On that basis, non-consultation does not vitiate the officer's jurisdiction or the notice issued under the assigned authority. Case-Laws Income Tax Tue, 04 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171741