https://www.taxtmi.com/caselaws?id=207748 The court ruled in favor of the Department and against the assessee. It held that the draft assessment order under section 144B should be sent to the Inspecting Assistant Commissioner with concurrent jurisdiction (Inspecting Assistant Commissioner-Allahabad) rather than the one with territorial jurisdiction (Inspecting Assistant Commissioner-Gorakhpur). The court found that the Inspecting Assistant Commissioner-Allahabad did not exercise the powers or perform the functions of the Income-tax Officer-Gorakhpur. The case was not covered under section 144B(7) of the Income-tax Act, and questions 5 and 6 were deemed academic and not answered. en-us Tue, 23 Nov 2010 00:00:00 +0530 Tue, 18 Dec 2012 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207748 The court ruled in favor of the Department and against the assessee. It held that the draft assessment order under section 144B should be sent to the Inspecting Assistant Commissioner with concurrent jurisdiction (Inspecting Assistant Commissioner-Allahabad) rather than the one with territorial jurisdiction (Inspecting Assistant Commissioner-Gorakhpur). The court found that the Inspecting Assistant Commissioner-Allahabad did not exercise the powers or perform the functions of the Income-tax Officer-Gorakhpur. The case was not covered under section 144B(7) of the Income-tax Act, and questions 5 and 6 were deemed academic and not answered. Case-Laws Income Tax Tue, 23 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207748