https://www.taxtmi.com/caselaws?id=291803 A notification under the Excess Profits Tax Act attached Excess Profits Tax jurisdiction to the Income-tax Officer who was for the time being exercising income-tax functions in the relevant case. A valid transfer of the assessee's income-tax case to another officer therefore automatically carried the corresponding Excess Profits Tax jurisdiction with it, without any fresh special order. The prior completion of the income-tax assessment did not make the officer functus officio, because the statute still allowed further action in the same case. The assessment was accordingly upheld and the jurisdiction of the transferee officer was sustained. en-us Wed, 10 May 1950 00:00:00 +0530 Wed, 25 Nov 2020 09:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291803 A notification under the Excess Profits Tax Act attached Excess Profits Tax jurisdiction to the Income-tax Officer who was for the time being exercising income-tax functions in the relevant case. A valid transfer of the assessee's income-tax case to another officer therefore automatically carried the corresponding Excess Profits Tax jurisdiction with it, without any fresh special order. The prior completion of the income-tax assessment did not make the officer functus officio, because the statute still allowed further action in the same case. The assessment was accordingly upheld and the jurisdiction of the transferee officer was sustained. Case-Laws Income Tax Wed, 10 May 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291803