https://www.taxtmi.com/caselaws?id=176279 A civil suit could not be used to attack assessment machinery or reassessment proceedings where the Income-tax Act provided a complete appellate and revisional scheme and expressly barred such collateral challenges. The transfer of the assessee's cases from Patna to Ranchi was upheld as a valid administrative allocation of work, and the objection to jurisdiction was treated as waived by acquiescence. Reassessment notice under section 34 was also sustained because the prior assessments had been set aside as void, bringing the matter within escaped assessment, and the officer had material to form the requisite belief. No relief was available to the assessee. en-us Fri, 03 Aug 1962 00:00:00 +0530 Fri, 18 Dec 2015 17:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176279 A civil suit could not be used to attack assessment machinery or reassessment proceedings where the Income-tax Act provided a complete appellate and revisional scheme and expressly barred such collateral challenges. The transfer of the assessee's cases from Patna to Ranchi was upheld as a valid administrative allocation of work, and the objection to jurisdiction was treated as waived by acquiescence. Reassessment notice under section 34 was also sustained because the prior assessments had been set aside as void, bringing the matter within escaped assessment, and the officer had material to form the requisite belief. No relief was available to the assessee. Case-Laws Income Tax Fri, 03 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176279