https://www.taxtmi.com/caselaws?id=171909 Section 5(7A) of the Income-tax Act, 1961 concerns the administrative transfer of cases, while Section 64 protects assessment by the officer having territorial connection with the taxpayer's business or residence. Assessment jurisdiction may vest in the officer at the place where the taxpayer effectively carries on business and resides. Communication identifying that place and an authorised representative's unequivocal consent to transfer the file support that jurisdiction. Procedural mechanics of file transmission, or a later intra-city transfer order, do not invalidate an assessment where the assessing officer otherwise has jurisdiction. en-us Thu, 14 Mar 1963 00:00:00 +0530 Mon, 10 Aug 2015 13:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171909 Section 5(7A) of the Income-tax Act, 1961 concerns the administrative transfer of cases, while Section 64 protects assessment by the officer having territorial connection with the taxpayer's business or residence. Assessment jurisdiction may vest in the officer at the place where the taxpayer effectively carries on business and resides. Communication identifying that place and an authorised representative's unequivocal consent to transfer the file support that jurisdiction. Procedural mechanics of file transmission, or a later intra-city transfer order, do not invalidate an assessment where the assessing officer otherwise has jurisdiction. Case-Laws Income Tax Thu, 14 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171909