https://www.taxtmi.com/caselaws?id=29007 Jurisdiction to initiate reassessment under the 1922 Income-tax Act was treated as distinct from venue: the absence of a transfer order under section 5(7A) did not by itself defeat the Jodhpur Income-tax Officer's authority to issue section 34 notices. For notices under the 1961 Act, section 297 preserved pending proceedings under the repealed Act and barred fresh section 148 notices for years where section 34 proceedings were already pending at the commencement of the new Act. Fresh section 148 notice was permissible only for a year with no pending section 34 proceeding. en-us Mon, 31 Aug 1981 00:00:00 +0530 Wed, 10 Mar 2010 11:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29007 Jurisdiction to initiate reassessment under the 1922 Income-tax Act was treated as distinct from venue: the absence of a transfer order under section 5(7A) did not by itself defeat the Jodhpur Income-tax Officer's authority to issue section 34 notices. For notices under the 1961 Act, section 297 preserved pending proceedings under the repealed Act and barred fresh section 148 notices for years where section 34 proceedings were already pending at the commencement of the new Act. Fresh section 148 notice was permissible only for a year with no pending section 34 proceeding. Case-Laws Income Tax Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29007