https://www.taxtmi.com/caselaws?id=377777 Transfer of assessment proceedings within the same city was upheld because the statutory scheme permitted movement between income-tax offices and the assessee showed no prejudice. The challenge to the transfer therefore failed. The definition of "Assessing Officer" was applied to include the Joint Commissioner, and additional charge did not defeat competence where the transfer was to the office rather than to the individual personally. The writ appeal was dismissed, and the earlier order sustaining the transfer of assessment proceedings was affirmed. en-us Wed, 27 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377777 Transfer of assessment proceedings within the same city was upheld because the statutory scheme permitted movement between income-tax offices and the assessee showed no prejudice. The challenge to the transfer therefore failed. The definition of "Assessing Officer" was applied to include the Joint Commissioner, and additional charge did not defeat competence where the transfer was to the office rather than to the individual personally. The writ appeal was dismissed, and the earlier order sustaining the transfer of assessment proceedings was affirmed. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377777