RAI BAHADUR SETH TEOMAL vs THE COMMISSIONER OF INCOME TAX ANDTHE COMMISSIONER OF EXC

The Supreme Court held that the Central Board of Revenue's power under Section 5(2) of the Indian Income-tax Act, 1922, to specify which Commissioner would perform functions in respect of different areas is not curtailed by Section 5(7A), which allows for the transfer of cases between Income-tax Officers. The Court found that the transfer of the appellant's case to the Commissioner of Income-tax (Central), Calcutta, was valid and that the assessment made by the Income-tax Officer, Calcutta, was lawful. The appeal was dismissed, affirming the lower courts' decisions regarding jurisdiction and the legality of the transfer order.