https://www.taxtmi.com/caselaws?id=277403 The Court clarified that the order dated July 12, 1939, was not made under Section 64(3) of the Income-tax Act but under Section 5(2), rendering the first issue irrelevant. The Court found the second issue on the Tribunal's power to entertain appeals on the place of assessment unnecessary as specific circumstances were absent. The third issue was not considered due to the unresolved prior questions. The Court ruled that the Governor-General's Ordinance validated re-assessment proceedings, regularizing them and nullifying any jurisdictional issues, ultimately upholding the orders made by the Income-tax Commissioners. 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 Court clarified that the order dated July 12, 1939, was not made under Section 64(3) of the Income-tax Act but under Section 5(2), rendering the first issue irrelevant. The Court found the second issue on the Tribunal's power to entertain appeals on the place of assessment unnecessary as specific circumstances were absent. The third issue was not considered due to the unresolved prior questions. The Court ruled that the Governor-General's Ordinance validated re-assessment proceedings, regularizing them and nullifying any jurisdictional issues, ultimately upholding the orders made by the Income-tax Commissioners. Case-Laws Income Tax Wed, 23 Sep 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277403