https://www.taxtmi.com/caselaws?id=218442 The court upheld the jurisdiction of the ITO, Agra, to issue the reassessment notice and deemed the reassessment order valid based on substantial evidence of escaped income. The court found that the procedural requirements for reassessment were met, including compliance with necessary procedures and timeliness of the notice issuance. The transfer of jurisdiction between different Income Tax Officers was also deemed appropriate. Consequently, the court dismissed the writ petition and discharged the interim order staying the recovery proceedings. en-us Thu, 13 Sep 2012 00:00:00 +0530 Fri, 16 Nov 2012 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218442 The court upheld the jurisdiction of the ITO, Agra, to issue the reassessment notice and deemed the reassessment order valid based on substantial evidence of escaped income. The court found that the procedural requirements for reassessment were met, including compliance with necessary procedures and timeliness of the notice issuance. The transfer of jurisdiction between different Income Tax Officers was also deemed appropriate. Consequently, the court dismissed the writ petition and discharged the interim order staying the recovery proceedings. Case-Laws Income Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218442