Pannalal Binjraj v. Union of India
LOK 1952 (2) SC 181
Equivalent citations: [1952] 1 S.C.R. 444 : 1952 INSC 7
- Court
- Supreme Court of India
- Bench
- Sudhi Ranjan Das, M. Patanjali Sastri (CJI), Bijan Kumar Mukherjea
- Case No.
- Civil Appeal No. 120/1951
Provisions referred
- Indian Income Tax Act 1922 (Sec 5(7A))
Headnote
Transfer of income tax assessment cases by Central Board of Revenue.
Validity of Section 5(7A) Income Tax Act allowing administrative transfer of assessment files from one Income Tax Officer to another for convenient investigation.
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