https://www.taxtmi.com/caselaws?id=7429 A transfer of income-tax cases under the Board's business-distribution framework was treated as valid where the Chairman could allocate work among members under the governing rules, and the transfer order was supported by the show-cause notice and surrounding record even though the reasons were not separately recited in the body of the order. The objection on natural justice also failed because the assessees retained access to the account books, made no request for their production or inspection, and were not shown to have been prevented from leading relevant evidence; the assessing officer's refusal to summon irrelevant witnesses was upheld. The assessments were therefore allowed to stand. en-us Thu, 07 Sep 1967 00:00:00 +0530 Thu, 19 Feb 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7429 A transfer of income-tax cases under the Board's business-distribution framework was treated as valid where the Chairman could allocate work among members under the governing rules, and the transfer order was supported by the show-cause notice and surrounding record even though the reasons were not separately recited in the body of the order. The objection on natural justice also failed because the assessees retained access to the account books, made no request for their production or inspection, and were not shown to have been prevented from leading relevant evidence; the assessing officer's refusal to summon irrelevant witnesses was upheld. The assessments were therefore allowed to stand. Case-Laws Income Tax Thu, 07 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7429