https://www.taxtmi.com/caselaws?id=189552 Section 64 required assessment by the Income-tax Officer of the area where the assessee carried on business, so the Central Income-tax Officer lacked jurisdiction where a local officer for the relevant ward existed. The Court treated the local officer as the proper statutory authority and upheld the assessee's right to local assessment. Under Section 5, pending assessments and proceedings could be transferred because no vested substantive right had accrued, but completed assessments could not be displaced retrospectively once appellate and review rights had attached. The Court also held that neither Section 226 of the Government of India Act, 1935 nor Section 45 of the Specific Relief Act barred the petition, as it sought to prevent an illegal assessment by the proper officer. en-us Fri, 15 Dec 1939 00:00:00 +0530 Thu, 12 Jan 2017 17:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189552 Section 64 required assessment by the Income-tax Officer of the area where the assessee carried on business, so the Central Income-tax Officer lacked jurisdiction where a local officer for the relevant ward existed. The Court treated the local officer as the proper statutory authority and upheld the assessee's right to local assessment. Under Section 5, pending assessments and proceedings could be transferred because no vested substantive right had accrued, but completed assessments could not be displaced retrospectively once appellate and review rights had attached. The Court also held that neither Section 226 of the Government of India Act, 1935 nor Section 45 of the Specific Relief Act barred the petition, as it sought to prevent an illegal assessment by the proper officer. Case-Laws Income Tax Fri, 15 Dec 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189552