https://www.taxtmi.com/caselaws?id=49665 Section 5(7A) of the Indian Income-tax Act was upheld as a valid administrative transfer power, since it was directed to efficient assessment and collection, did not alter the normal assessment procedure, and was not an unguided or arbitrary discretion merely because it lacked rigid rules. The amended Explanation was read broadly to cover pending and future proceedings, so omnibus transfer orders were sustained. Pre-Constitution transfer orders could not be impeached under article 13, as they had been made under then-valid law. The individual transfer orders also failed on the facts, because no mala fide, discrimination, or abuse of power was proved. en-us Fri, 21 Dec 1956 00:00:00 +0530 Mon, 08 Sep 2014 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49665 Section 5(7A) of the Indian Income-tax Act was upheld as a valid administrative transfer power, since it was directed to efficient assessment and collection, did not alter the normal assessment procedure, and was not an unguided or arbitrary discretion merely because it lacked rigid rules. The amended Explanation was read broadly to cover pending and future proceedings, so omnibus transfer orders were sustained. Pre-Constitution transfer orders could not be impeached under article 13, as they had been made under then-valid law. The individual transfer orders also failed on the facts, because no mala fide, discrimination, or abuse of power was proved. Case-Laws Income Tax Fri, 21 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49665