https://www.taxtmi.com/caselaws?id=276537 After transfer of an assessment file to another Income-tax Officer, the Commissioner could not direct the former officer to file an appeal under Section 33(2) of the Income-tax Act, 1922. The provision was read as referring to the officer then seised of the case, and the Act did not permit splitting functions in the same assessment between different officers by assigning assessment to one and appellate action to another. On that reasoning, an appeal filed by the original officer was incompetent, and only the transferee officer could properly have been directed to appeal. en-us Tue, 17 Aug 1954 00:00:00 +0530 Tue, 13 Nov 2018 15:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276537 After transfer of an assessment file to another Income-tax Officer, the Commissioner could not direct the former officer to file an appeal under Section 33(2) of the Income-tax Act, 1922. The provision was read as referring to the officer then seised of the case, and the Act did not permit splitting functions in the same assessment between different officers by assigning assessment to one and appellate action to another. On that reasoning, an appeal filed by the original officer was incompetent, and only the transferee officer could properly have been directed to appeal. Case-Laws Income Tax Tue, 17 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276537