https://www.taxtmi.com/caselaws?id=212357 The High Court ruled in favor of the petitioner in a challenge to a notice under section 148 of the Income-tax Act, 1961 for the assessment year 1999-2000. The Court found that the respondent in New Delhi lacked jurisdiction over the petitioner as there was no valid transfer of assessment records from Kolkata to New Delhi. All notices issued by the respondent in New Delhi, including those under sections 142 and 143(2), were deemed illegal and quashed. The judgment underscored the necessity of adhering to jurisdictional requirements and proper transfers of assessment records under the Income-tax Act. en-us Mon, 11 Apr 2011 00:00:00 +0530 Fri, 14 Dec 2012 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212357 The High Court ruled in favor of the petitioner in a challenge to a notice under section 148 of the Income-tax Act, 1961 for the assessment year 1999-2000. The Court found that the respondent in New Delhi lacked jurisdiction over the petitioner as there was no valid transfer of assessment records from Kolkata to New Delhi. All notices issued by the respondent in New Delhi, including those under sections 142 and 143(2), were deemed illegal and quashed. The judgment underscored the necessity of adhering to jurisdictional requirements and proper transfers of assessment records under the Income-tax Act. Case-Laws Income Tax Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212357