https://www.taxtmi.com/caselaws?id=7333 Where assessment proceedings had been validly transferred to a Special Circle Income-tax Officer, that officer retained jurisdiction to complete the reassessment unless the transfer was expressly withdrawn or superseded. A later notice issued by the territorial officer was only a precautionary step and did not, by itself, amount to a fresh transfer or an implied cancellation of the earlier transfer order. On that construction of the transfer and reassessment scheme, the reassessment completed by the Special Circle officer remained valid and the assessee's objection to jurisdiction failed. en-us Wed, 27 Mar 1968 00:00:00 +0530 Wed, 18 Feb 2009 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7333 Where assessment proceedings had been validly transferred to a Special Circle Income-tax Officer, that officer retained jurisdiction to complete the reassessment unless the transfer was expressly withdrawn or superseded. A later notice issued by the territorial officer was only a precautionary step and did not, by itself, amount to a fresh transfer or an implied cancellation of the earlier transfer order. On that construction of the transfer and reassessment scheme, the reassessment completed by the Special Circle officer remained valid and the assessee's objection to jurisdiction failed. Case-Laws Income Tax Wed, 27 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7333