https://www.taxtmi.com/caselaws?id=275109 The court upheld the validity of the notices issued and the assessment made under section 23(4) of the Income-tax Act. It ruled that the transfer of jurisdiction was valid without the need for re-issuance of notices, and the competency of the officer issuing the notice was affirmed. The court emphasized compliance with notice requirements and dismissed the application, affirming the decision of the lower authorities in dismissing the appeals. en-us Wed, 09 Nov 1955 00:00:00 +0530 Wed, 19 Sep 2018 10:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275109 The court upheld the validity of the notices issued and the assessment made under section 23(4) of the Income-tax Act. It ruled that the transfer of jurisdiction was valid without the need for re-issuance of notices, and the competency of the officer issuing the notice was affirmed. The court emphasized compliance with notice requirements and dismissed the application, affirming the decision of the lower authorities in dismissing the appeals. Case-Laws Income Tax Wed, 09 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275109