https://www.taxtmi.com/caselaws?id=7460 Transfer of assessment cases is valid where the statute does not require an oral hearing, an opportunity to object in writing is given, and the transfer order records reasons such as investigative convenience and proper assessment. Reassessment notices are judged on the material available to the Income-tax Officer at the time of issue; later discovery of additional facts or uncertainty as to the exact assessee does not by itself invalidate the notice, and proceedings may be initiated against more than one possible entity until liability is determined. Service objections fail without factual foundation showing improper service on persons other than the principal officer. en-us Tue, 05 Nov 1968 00:00:00 +0530 Fri, 20 Feb 2009 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7460 Transfer of assessment cases is valid where the statute does not require an oral hearing, an opportunity to object in writing is given, and the transfer order records reasons such as investigative convenience and proper assessment. Reassessment notices are judged on the material available to the Income-tax Officer at the time of issue; later discovery of additional facts or uncertainty as to the exact assessee does not by itself invalidate the notice, and proceedings may be initiated against more than one possible entity until liability is determined. Service objections fail without factual foundation showing improper service on persons other than the principal officer. Case-Laws Income Tax Tue, 05 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7460