https://www.taxtmi.com/caselaws?id=29589 Section 15 of the Kerala Agricultural Income-tax Act, 1950 is described as permitting the State Government to appoint specified income-tax authorities by notification and to define their powers and duties. On that basis, the notification appointing an existing departmental officer as Assistant Commissioner and assigning him assessment powers was treated as valid, with no jurisdictional defect in assessments made under it. The text also states that a transfer of the assessment file without separate notice did not establish a breach of natural justice where the assessee raised no timely jurisdictional objection and, on the facts, no prejudice was shown. en-us Mon, 18 Jan 1982 00:00:00 +0530 Mon, 15 Mar 2010 10:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29589 Section 15 of the Kerala Agricultural Income-tax Act, 1950 is described as permitting the State Government to appoint specified income-tax authorities by notification and to define their powers and duties. On that basis, the notification appointing an existing departmental officer as Assistant Commissioner and assigning him assessment powers was treated as valid, with no jurisdictional defect in assessments made under it. The text also states that a transfer of the assessment file without separate notice did not establish a breach of natural justice where the assessee raised no timely jurisdictional objection and, on the facts, no prejudice was shown. Case-Laws Income Tax Mon, 18 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29589