https://www.taxtmi.com/caselaws?id=39509 Transfer of pending assessment files was treated as valid under the income-tax framework where returns had been filed before the 1961 Act commenced, so the 1922 Act governed the assessments; the later order under section 127 was read as a composite transfer order, and omission to cite section 5(7A) of the 1922 Act was treated as an irregularity, leaving the Ranchi officer with jurisdiction. An objection to the place of assessment could not be raised for the first time in appeal, because section 64(3) confined such challenges to the prescribed administrative stage. The transfer and assessments were upheld, and the appellate challenge failed. en-us Tue, 06 Aug 1974 00:00:00 +0530 Fri, 16 Apr 2010 18:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39509 Transfer of pending assessment files was treated as valid under the income-tax framework where returns had been filed before the 1961 Act commenced, so the 1922 Act governed the assessments; the later order under section 127 was read as a composite transfer order, and omission to cite section 5(7A) of the 1922 Act was treated as an irregularity, leaving the Ranchi officer with jurisdiction. An objection to the place of assessment could not be raised for the first time in appeal, because section 64(3) confined such challenges to the prescribed administrative stage. The transfer and assessments were upheld, and the appellate challenge failed. Case-Laws Income Tax Tue, 06 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39509