Law:

Section:

Commissioner can transfer cases relating to block assessment to subordinate officer Section 127, read with section 158BG, of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Block period 1986-87 to 1996-97 - Whether 'block assessment' would fall within expression 'case' under Explanation to section 127 enabling Commissioner to transfer cases relating to block assessment to subordinate officer - Held, yes Words and phrases - 'case' as occurring in Explanation to section 127 of Income-tax Act, 1961 FACTS A search was conducted at the residence and business premises of the assessee. Consequent to the search proceedings, the Chief Commissioner in exercise of the powers under section 127(2), transferred the case to the Assistant Commissioner. The assessee filed a writ petition challenging the order passed by the Chief Commissioner which was dismissed by the High Court. Thereafter, the assessing authority issued notice under section 158BC directing the assessee to file a return setting forth the total income including the undisclosed income for the block period. The assessee filed return showing undisclosed income of certain amount. The assessing authority passed an order under section 158BC determining the undisclosed income of the assessee at a higher amount. On appeal, the assessee contended that only the ITO who had conducted search had jurisdiction to make assessment for the block period in accordance with provisions contained in chapter XIV-B and that the Chief Commissioner could only transfer a case in relation to any proceedings under the Act in respect of any year, but not assessment for the block period. The Tribunal found no illegality in the order passed by the Chief Commissioner and remanded the matter to the Assessing Officer to consider the entire issue afresh in accordance with law. On appeal : HELD Sections 120 and 124 deal with jurisdiction and section 127 deals with power. Jurisdiction does not mean power to do or order the act impugned, but generally the authority of an officer to act in the matter. Power means authority to give order to another to act for him or to do some specified acts. The expression 'power' is not…

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