https://www.taxtmi.com/caselaws?id=39900 An order directing that an income-tax case be "filed" was construed as terminating the reassessment proceedings, not merely keeping them pending, and the order remained effective until set aside even if irregular. The transfer of the case to another officer was not dependent on a live pending proceeding because "case" included future proceedings as well as pending ones. After transfer, the competent officer could issue a fresh reassessment notice within the statutory period, and the assessment made within one year of that notice was held to be within limitation. en-us Mon, 03 Oct 1966 00:00:00 +0530 Wed, 13 Aug 2014 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39900 An order directing that an income-tax case be "filed" was construed as terminating the reassessment proceedings, not merely keeping them pending, and the order remained effective until set aside even if irregular. The transfer of the case to another officer was not dependent on a live pending proceeding because "case" included future proceedings as well as pending ones. After transfer, the competent officer could issue a fresh reassessment notice within the statutory period, and the assessment made within one year of that notice was held to be within limitation. Case-Laws Income Tax Mon, 03 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39900