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1960 (9) TMI 7 - SC - Income Tax
Whether an individual case which was not a pending case could be transferred from one Income-tax Officer to another under sub-section (5) of section 5 of the Patiala Act, which was kept alive for assessment and reassessments relating to previous assessment years?
Held that:- Special provision for transfer of pending cases is all that is provided there, and if such a transfer takes place, the provisions of sub-section (7A) will be invoked. Those provisions are to be read as not prejudicing the general powers granted by sub-section (5) and vice versa. Appeal dismissed.