https://www.taxtmi.com/caselaws?id=49512 Reassessment proceedings were governed by the law preserved for the relevant assessment year, and the Commissioner's direction to have the assessee's reassessment handled by a particular Income-tax Officer was upheld as a valid exercise of administrative power. The Court held that the provision empowering the Commissioner, in consultation with the Minister-in-charge, to direct how Income-tax Officers would perform their functions and allocate work supported the order. Consultation with the Central Board of Revenue was treated as directory, so its absence did not invalidate the direction. The special provision for transfer of pending cases did not exclude the general power to allocate work where the case was not pending. en-us Tue, 27 Sep 1960 00:00:00 +0530 Fri, 22 Apr 2016 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49512 Reassessment proceedings were governed by the law preserved for the relevant assessment year, and the Commissioner's direction to have the assessee's reassessment handled by a particular Income-tax Officer was upheld as a valid exercise of administrative power. The Court held that the provision empowering the Commissioner, in consultation with the Minister-in-charge, to direct how Income-tax Officers would perform their functions and allocate work supported the order. Consultation with the Central Board of Revenue was treated as directory, so its absence did not invalidate the direction. The special provision for transfer of pending cases did not exclude the general power to allocate work where the case was not pending. Case-Laws Income Tax Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49512