https://www.taxtmi.com/caselaws?id=236192 The ITAT quashed the orders of the Assessing Officer under Section 148 and 147/144 due to improper jurisdiction transfer from Delhi to Noida, lack of opportunity for the assessee, and inconsistencies in address substantiation. The High Court upheld the ITAT's decision, emphasizing the mandatory requirement of providing an opportunity to be heard before jurisdiction transfer. All income tax appeals were dismissed in favor of the assessee, highlighting the importance of jurisdictional integrity and procedural fairness. en-us Mon, 05 Aug 2013 00:00:00 +0530 Sat, 17 Aug 2013 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236192 The ITAT quashed the orders of the Assessing Officer under Section 148 and 147/144 due to improper jurisdiction transfer from Delhi to Noida, lack of opportunity for the assessee, and inconsistencies in address substantiation. The High Court upheld the ITAT's decision, emphasizing the mandatory requirement of providing an opportunity to be heard before jurisdiction transfer. All income tax appeals were dismissed in favor of the assessee, highlighting the importance of jurisdictional integrity and procedural fairness. Case-Laws Income Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236192