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Statutory transfer of an income-tax case gives the transferee...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceedings.
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Statutory transfer of an income-tax case gives the transferee Assessing Officer exclusive jurisdiction over pending, completed and future proceedings for every covered year. PAN database records do not determine or retain jurisdiction after transfer. Reassessment requires a notice issued by the jurisdictional Assessing Officer; a notice issued by the transferor officer is without jurisdiction and non-est. Consequently, the reassessment notice for the relevant assessment year and all resulting proceedings were quashed.
Statutory transfer of an income-tax case gives the transferee Assessing Officer exclusive jurisdiction over pending, completed and future proceedings for every covered year. PAN database records do not determine or retain jurisdiction after transfer. Reassessment requires a notice issued by the jurisdictional Assessing Officer; a notice issued by the transferor officer is without jurisdiction and non-est. Consequently, the reassessment notice for the relevant assessment year and all resulting proceedings were quashed.
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