https://www.taxtmi.com/caselaws?id=235496 The court upheld the Income-tax Appellate Tribunal's decision in two income tax appeals. In the first appeal, the court affirmed that the notice issued under section 148(1) was without jurisdiction due to a transfer of jurisdiction to another officer. The appellant's argument regarding office relocation notification was dismissed. In the second appeal, the court found the penalty imposed under section 271(1)(c) baseless after the reassessment order was canceled, declining to consider the appellant's argument for penalty validity. Both appeals were dismissed, emphasizing the importance of correct jurisdictional authority and the impact of reassessment cancellations on penalty imposition under the Income-tax Act, 1961. en-us Mon, 28 May 2012 00:00:00 +0530 Thu, 25 Jul 2013 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235496 The court upheld the Income-tax Appellate Tribunal's decision in two income tax appeals. In the first appeal, the court affirmed that the notice issued under section 148(1) was without jurisdiction due to a transfer of jurisdiction to another officer. The appellant's argument regarding office relocation notification was dismissed. In the second appeal, the court found the penalty imposed under section 271(1)(c) baseless after the reassessment order was canceled, declining to consider the appellant's argument for penalty validity. Both appeals were dismissed, emphasizing the importance of correct jurisdictional authority and the impact of reassessment cancellations on penalty imposition under the Income-tax Act, 1961. Case-Laws Income Tax Mon, 28 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235496