https://www.taxtmi.com/caselaws?id=275109 A notice under section 22(2) was treated as a condition precedent to a best judgment assessment under section 23(4) where no return was filed, but a valid transfer of the case under section 5(7A) allowed the successor Income-tax Officer to proceed on the notice already issued by the transferor. The objection that fresh notice or Official Gazette publication was required was rejected because section 5(6) did not apply to that transfer. The assessee's failure to file the required return therefore justified the assessment, which was upheld as valid. 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 A notice under section 22(2) was treated as a condition precedent to a best judgment assessment under section 23(4) where no return was filed, but a valid transfer of the case under section 5(7A) allowed the successor Income-tax Officer to proceed on the notice already issued by the transferor. The objection that fresh notice or Official Gazette publication was required was rejected because section 5(6) did not apply to that transfer. The assessee's failure to file the required return therefore justified the assessment, which was upheld as valid. Case-Laws Income Tax Wed, 09 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275109