https://www.taxtmi.com/caselaws?id=283306 The Explanation to section 5(7A) of the Indian Income-tax Act, 1922 treated a transferred "case" as including all pending assessment proceedings for the relevant years, so the transfer order validly carried the petitioner's pending matters. However, where the statutory scheme and notifications vested assessment powers in a specified officer, the Income-tax Officer at Sangli had no authority to issue reassessment notices under section 34. Assessments made pursuant to those notices therefore did not bar fresh proceedings under section 148 of the Income-tax Act, 1961. The High Court declined to interfere under article 226, holding that jurisdictional questions about the place of assessment and allied matters should be resolved within the income-tax machinery. en-us Wed, 06 Mar 1963 00:00:00 +0530 Wed, 18 Sep 2019 11:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283306 The Explanation to section 5(7A) of the Indian Income-tax Act, 1922 treated a transferred "case" as including all pending assessment proceedings for the relevant years, so the transfer order validly carried the petitioner's pending matters. However, where the statutory scheme and notifications vested assessment powers in a specified officer, the Income-tax Officer at Sangli had no authority to issue reassessment notices under section 34. Assessments made pursuant to those notices therefore did not bar fresh proceedings under section 148 of the Income-tax Act, 1961. The High Court declined to interfere under article 226, holding that jurisdictional questions about the place of assessment and allied matters should be resolved within the income-tax machinery. Case-Laws Income Tax Wed, 06 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283306