 the indian income-tax (amendment) bjll, 1956(as introducbd in loic sabra)  the indian income-tax (amendment) bill, 1956 (as introduced in lok sabra)a bill further to amend the indian income-taz act, 1922 be it enacted by parliament in the seventh year of the republic of india as follows:-1 this act may be called the indian income-tax (amendment) short tilll~ act 1956 s 2 in sub-section (7a) of section 5 of the indian income-tax act, amf endmenl  l' _1'-11 be d h 0 section 5, 1922, the followmg exp anahon zwclu ,an s all be deemed always act ii of to have been, inserted at the end, namely: _ 19aa uexplanation-in this sub-secfton, 'case' in relation to any person whose name is specified in the order of transfer means 10 all proceedings under this act in respect of any year which may be pending on the date of the transfer, and includes all proceedings under this act which may be commenced after the date of the transfer in respect of any year" statement of objects and reasons the powers conferred by sub-section (7 a) of section 5 of the indian income-tax act, 1922, have always been construed by the income-tax authorities as enabling them to transfer the case of any person from one income-tax officer to another, and once this is done, all assessments in relation to the person whose case is so transferred, irrespective of the years to which they relate, are to be made by the income-tax officer who is in charge of assessing that person the supreme court has, however, held in messrs bidi supply co, vb the union of india (petition no 271 of 1955) that this sub-section only authorises the transfer of a pending proceeding for a particular assessment year it has now become necessary to clarify the meaning of the word ·'case" as understood by the income-tax authorities, and incidentally the amendment is given retrospective operation so as to regularisa past actions manilal c shah new delhi; the 11th may, 1956 chapi'er ii-lnc~me-tax authorities - - - - - - - - s (1) - - - - - - - - (7 a) the commissioner of income-tax may transfer any case from one income-tax officer subordiriate to him to another, and the central board of revenue may transfer any case from anyone income-tax officer to another such transfer may be made at any stage of the proceedings and shall not render necessary the reissue of any notice already issued by the income-tax officer from whom the case is transferred - - - - - - - - i bii~ further to amend the indian income-tax act 1922 (shri m c shah, minister of rewnw and cmi expenditure) 