https://www.taxtmi.com/caselaws?id=288783 Where a valid administrative notification divested the Income-tax Officer of power in the assessee's class of cases, a notice under section 22(2) issued by that officer was unauthorised and illegal, and neither acceptance of the notice nor an application for extension could confer jurisdiction. Because that notice was invalid, it did not validly trigger the due date for the return, so the firm's registration application was held to be within time. The claim for commission and allied payments failed on the factual record, as the asserted service arrangement and business purpose were not established, and the HC did not interfere with that finding. en-us Wed, 14 Aug 1929 00:00:00 +0530 Mon, 29 Jun 2020 11:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288783 Where a valid administrative notification divested the Income-tax Officer of power in the assessee's class of cases, a notice under section 22(2) issued by that officer was unauthorised and illegal, and neither acceptance of the notice nor an application for extension could confer jurisdiction. Because that notice was invalid, it did not validly trigger the due date for the return, so the firm's registration application was held to be within time. The claim for commission and allied payments failed on the factual record, as the asserted service arrangement and business purpose were not established, and the HC did not interfere with that finding. Case-Laws Income Tax Wed, 14 Aug 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288783