https://www.taxtmi.com/caselaws?id=184562 Assessment under the Act required a valid appointment to the office exercised: authorisation merely to perform an Income-tax Officer's functions did not make the officer substantively appointed, so the assessment could not stand on that basis. On reassessment, the absence of a fresh notice under the agent provisions did not invalidate the proceedings where the assessees had accepted their status for the year, but a best judgment assessment was unsustainable because no reasonable time was given after retrospective validation of the notice to produce books. The appeal right was determined by the law in force when the assessment order was actually passed, so an appeal lay against the best judgment assessment. en-us Wed, 30 Sep 1942 00:00:00 +0630 Tue, 12 Jul 2016 16:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184562 Assessment under the Act required a valid appointment to the office exercised: authorisation merely to perform an Income-tax Officer's functions did not make the officer substantively appointed, so the assessment could not stand on that basis. On reassessment, the absence of a fresh notice under the agent provisions did not invalidate the proceedings where the assessees had accepted their status for the year, but a best judgment assessment was unsustainable because no reasonable time was given after retrospective validation of the notice to produce books. The appeal right was determined by the law in force when the assessment order was actually passed, so an appeal lay against the best judgment assessment. Case-Laws Income Tax Wed, 30 Sep 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=184562