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    <title>2013 (8) TMI 694 - ITAT  KOLKATA</title>
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    <description>The Tribunal held that the notice issued under Section 148 by the Delhi AO was invalid as jurisdiction had already been transferred to Kolkata. Consequently, the reopening of the assessment was quashed, and the appeal of the assessee was allowed.</description>
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      <description>The Tribunal held that the notice issued under Section 148 by the Delhi AO was invalid as jurisdiction had already been transferred to Kolkata. Consequently, the reopening of the assessment was quashed, and the appeal of the assessee was allowed.</description>
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