https://www.taxtmi.com/caselaws?id=215812 The court upheld the validity of the best judgment assessment for the assessment year 2009-10 under Section 144, despite references to Sections 153C and 153A, emphasizing the Assessing Officer's jurisdiction over the appellant. Regarding the challenge against assessments for the six preceding years, the court ruled in favor of the Assessing Officer's transfer of files to the appellant's Assessing Officer at Kozhikode, rejecting the requirement for satisfaction to be recorded before transfer. The court dismissed the Writ Appeals for lacking merit, granting the appellant one month to file appeals and providing limited relief for further appeal processes. en-us Mon, 30 Jul 2012 00:00:00 +0530 Sat, 18 Aug 2012 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215812 The court upheld the validity of the best judgment assessment for the assessment year 2009-10 under Section 144, despite references to Sections 153C and 153A, emphasizing the Assessing Officer's jurisdiction over the appellant. Regarding the challenge against assessments for the six preceding years, the court ruled in favor of the Assessing Officer's transfer of files to the appellant's Assessing Officer at Kozhikode, rejecting the requirement for satisfaction to be recorded before transfer. The court dismissed the Writ Appeals for lacking merit, granting the appellant one month to file appeals and providing limited relief for further appeal processes. Case-Laws Income Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215812