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    <title>1990 (2) TMI 111 - ITAT DELHI-A</title>
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    <description>The Tribunal upheld the jurisdiction of the assessing officer designated by the Central Board of Direct Taxes through a valid order under sec. 127 for the assessment years 1984-85 and 1985-86. The decision emphasized the administrative nature of jurisdiction transfers and the effectiveness of such orders from the specified date, regardless of immediate service on the parties involved. The appeals by the assessee challenging assessments were dismissed, affirming the authority of the designated officer to assess the assessee for the relevant years.</description>
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      <description>The Tribunal upheld the jurisdiction of the assessing officer designated by the Central Board of Direct Taxes through a valid order under sec. 127 for the assessment years 1984-85 and 1985-86. The decision emphasized the administrative nature of jurisdiction transfers and the effectiveness of such orders from the specified date, regardless of immediate service on the parties involved. The appeals by the assessee challenging assessments were dismissed, affirming the authority of the designated officer to assess the assessee for the relevant years.</description>
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