https://www.taxtmi.com/caselaws?id=7560 Jurisdiction to initiate certificate recovery was upheld where the income-tax file was pending before the officer under an operative transfer order, and a later setting aside of that transfer did not retrospectively invalidate the recovery action. Amendment of the certificate by the officer then handling the file was also treated as valid, since he had made the relevant assessments and the reduction operated to the taxpayer's benefit without shown prejudice. Limitation under section 46(7) was rejected because timely recovery steps had been taken within the statutory period, and the Explanation treated that action as commencement of proceedings. The writ petition was dismissed and the recovery certificate sustained. en-us Wed, 19 Mar 1969 00:00:00 +0530 Wed, 25 Feb 2009 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7560 Jurisdiction to initiate certificate recovery was upheld where the income-tax file was pending before the officer under an operative transfer order, and a later setting aside of that transfer did not retrospectively invalidate the recovery action. Amendment of the certificate by the officer then handling the file was also treated as valid, since he had made the relevant assessments and the reduction operated to the taxpayer's benefit without shown prejudice. Limitation under section 46(7) was rejected because timely recovery steps had been taken within the statutory period, and the Explanation treated that action as commencement of proceedings. The writ petition was dismissed and the recovery certificate sustained. Case-Laws Income Tax Wed, 19 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7560