https://www.taxtmi.com/caselaws?id=202622 The court held that the Assistant Commissioner of Income Tax, Gautam Budh Nagar had jurisdiction to issue notices under Section 148 and other proceedings for assessment years 1998-99, 1999-2000, and 2000-01, despite the search warrant being quashed. The transfer order from NOIDA to Meerut was deemed valid, and only the Income-Tax Authority of NOIDA could initiate assessment proceedings. As a result, the writ petitions seeking to quash the notices were dismissed, and no costs were awarded. en-us Thu, 09 Sep 2010 00:00:00 +0530 Thu, 07 Apr 2011 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202622 The court held that the Assistant Commissioner of Income Tax, Gautam Budh Nagar had jurisdiction to issue notices under Section 148 and other proceedings for assessment years 1998-99, 1999-2000, and 2000-01, despite the search warrant being quashed. The transfer order from NOIDA to Meerut was deemed valid, and only the Income-Tax Authority of NOIDA could initiate assessment proceedings. As a result, the writ petitions seeking to quash the notices were dismissed, and no costs were awarded. Case-Laws Income Tax Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202622