https://www.taxtmi.com/caselaws?id=66185 The Tribunal ruled in favor of the revenue, upholding the Commissioner's jurisdiction to transfer the case despite the assessee's objections. The decision highlighted procedural compliance and the validity of the transfer under section 127(1). The Tribunal did not extensively address the earned leave deduction issue due to the primary focus on jurisdiction. en-us Fri, 30 Jan 1987 00:00:00 +0530 Tue, 22 Feb 2011 10:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66185 The Tribunal ruled in favor of the revenue, upholding the Commissioner's jurisdiction to transfer the case despite the assessee's objections. The decision highlighted procedural compliance and the validity of the transfer under section 127(1). The Tribunal did not extensively address the earned leave deduction issue due to the primary focus on jurisdiction. Case-Laws Income Tax Fri, 30 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66185