https://www.taxtmi.com/caselaws?id=49482 Where an assessment file was transferred without lawful authority, jurisdiction remains with the officer designated by statute and proceedings before that officer are valid; an unlawful transfer does not oust statutory jurisdiction. Separately, tax authorities may initiate precautionary or protective proceedings against more than one person when it is prima facie unclear who received taxable income, limited to determining which person is liable; until liability is finally determined, assessment should not be completed against the other person and the inquiry against the person found liable should be concluded expeditiously. en-us Tue, 25 Jul 1961 00:00:00 +0530 Fri, 29 Aug 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49482 Where an assessment file was transferred without lawful authority, jurisdiction remains with the officer designated by statute and proceedings before that officer are valid; an unlawful transfer does not oust statutory jurisdiction. Separately, tax authorities may initiate precautionary or protective proceedings against more than one person when it is prima facie unclear who received taxable income, limited to determining which person is liable; until liability is finally determined, assessment should not be completed against the other person and the inquiry against the person found liable should be concluded expeditiously. Case-Laws Income Tax Tue, 25 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49482