Jurisdiction change notice: assessee must be informed immediately; transferring officer bears responsibility under tax instruction. The Board directs that wherever there is a change in jurisdiction the concerned assessee should be informed immediately. The officer transferring the file is responsible for providing such intimation to the assessee, to prevent delays in transfer of assessment records and ensure taxpayer awareness of the new assessing authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdiction change notice: assessee must be informed immediately; transferring officer bears responsibility under tax instruction.
The Board directs that wherever there is a change in jurisdiction the concerned assessee should be informed immediately. The officer transferring the file is responsible for providing such intimation to the assessee, to prevent delays in transfer of assessment records and ensure taxpayer awareness of the new assessing authority.
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