https://www.taxtmi.com/caselaws?id=277403 The Governor-General's Ordinance No. IX of 1939 retrospectively validated reassessment proceedings for the 1937-38 assessment year by deeming sections 64(1) and 64(2) of the Income-tax Act, 1922 never to have applied in the covered class of cases. It also protected assessments and pre-ordinance proceedings taken in accordance with section 2 from invalidity on the ground of section 64. The objection that the reassessment had been initiated by an Income-tax Officer lacking jurisdiction therefore failed, and the appointment of the Special Provincial Circle officer was not treated as invalid under section 5(4). en-us Wed, 23 Sep 1942 00:00:00 +0630 Mon, 03 Dec 2018 15:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277403 The Governor-General's Ordinance No. IX of 1939 retrospectively validated reassessment proceedings for the 1937-38 assessment year by deeming sections 64(1) and 64(2) of the Income-tax Act, 1922 never to have applied in the covered class of cases. It also protected assessments and pre-ordinance proceedings taken in accordance with section 2 from invalidity on the ground of section 64. The objection that the reassessment had been initiated by an Income-tax Officer lacking jurisdiction therefore failed, and the appointment of the Special Provincial Circle officer was not treated as invalid under section 5(4). Case-Laws Income Tax Wed, 23 Sep 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277403