https://www.taxtmi.com/caselaws?id=49512 Validity of the Commissioner's allocation power was the core issue: subsection (7A) covers transfer of pending individual cases while subsection (5) authorises the Commissioner to direct which Income-tax Officer shall perform functions for particular persons, incomes or areas, including allocating single cases. The consultation requirement in subsection (5) is directory and its omission does not invalidate an allocation. Consequently, a Commissioner's order assigning the case to the Income-tax Officer, Special Circle, Ambala was a valid exercise of allocation power and that officer had jurisdiction to issue the reassessment notice. 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 Validity of the Commissioner's allocation power was the core issue: subsection (7A) covers transfer of pending individual cases while subsection (5) authorises the Commissioner to direct which Income-tax Officer shall perform functions for particular persons, incomes or areas, including allocating single cases. The consultation requirement in subsection (5) is directory and its omission does not invalidate an allocation. Consequently, a Commissioner's order assigning the case to the Income-tax Officer, Special Circle, Ambala was a valid exercise of allocation power and that officer had jurisdiction to issue the reassessment notice. Case-Laws Income Tax Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49512