https://www.taxtmi.com/caselaws?id=63568 The tribunal upheld the assessing officer's jurisdiction despite the appellant's objections, ruling that the assessment was valid as the appellant was duly notified of the hearing but failed to participate. The additional ground challenging jurisdiction was rejected as untimely, with the tribunal finding the assessing officer had territorial jurisdiction based on the location of the parties and income. Regarding the transfer of cases under section 127, the tribunal clarified that no opportunity of being heard is required for transfers within the same area, dismissing the appellant's claims of lack of notice and hearing opportunity. Consequently, the appeal was dismissed. en-us Mon, 18 Mar 1991 00:00:00 +0530 Mon, 31 Jan 2011 17:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63568 The tribunal upheld the assessing officer's jurisdiction despite the appellant's objections, ruling that the assessment was valid as the appellant was duly notified of the hearing but failed to participate. The additional ground challenging jurisdiction was rejected as untimely, with the tribunal finding the assessing officer had territorial jurisdiction based on the location of the parties and income. Regarding the transfer of cases under section 127, the tribunal clarified that no opportunity of being heard is required for transfers within the same area, dismissing the appellant's claims of lack of notice and hearing opportunity. Consequently, the appeal was dismissed. Case-Laws Income Tax Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63568