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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