https://www.taxtmi.com/caselaws?id=61347 A valid transfer of jurisdiction under the applicable wealth-tax provision, corresponding to section 127(1) of the Income-tax Act, required a competent order and an opportunity of hearing. Because the record did not show a proper transfer order shifting the cases from Patiala to Ludhiana under that provision, the assessing officer did not acquire lawful jurisdiction. The assessments were therefore treated as made without authority, and the annulment of the wealth-tax assessments was upheld. en-us Fri, 31 Jan 1986 00:00:00 +0530 Wed, 12 Jan 2011 12:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61347 A valid transfer of jurisdiction under the applicable wealth-tax provision, corresponding to section 127(1) of the Income-tax Act, required a competent order and an opportunity of hearing. Because the record did not show a proper transfer order shifting the cases from Patiala to Ludhiana under that provision, the assessing officer did not acquire lawful jurisdiction. The assessments were therefore treated as made without authority, and the annulment of the wealth-tax assessments was upheld. Case-Laws Wealth-tax Fri, 31 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61347