Change of jurisdiction: ensure Tribunal is notified of address transfer so service and limitation run from the correct Commissioner. The procedure mandates that when jurisdiction over a case is transferred, the transferring Income-tax Officer must notify the ITAT Registrar and record the notice in the transfer memo with evidence of service; the transferring Commissioner must return any Tribunal order served on him to the Registry and declare the transferee Commissioner's jurisdiction; the transferee Commissioner must file a reference under section 256(1) or invoke the proviso for additional time where necessary; service on the transferring Commissioner remains valid if the transfer occurred after the Tribunal order, and Departmental Representatives should inform the Tribunal of known address changes.
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.
Change of jurisdiction: ensure Tribunal is notified of address transfer so service and limitation run from the correct Commissioner.
The procedure mandates that when jurisdiction over a case is transferred, the transferring Income-tax Officer must notify the ITAT Registrar and record the notice in the transfer memo with evidence of service; the transferring Commissioner must return any Tribunal order served on him to the Registry and declare the transferee Commissioner's jurisdiction; the transferee Commissioner must file a reference under section 256(1) or invoke the proviso for additional time where necessary; service on the transferring Commissioner remains valid if the transfer occurred after the Tribunal order, and Departmental Representatives should inform the Tribunal of known address changes.
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