https://www.taxtmi.com/caselaws?id=241642 The High Court upheld the validity of the notice issued under Section 148 of the Income Tax Act, stating that the assessing authority had considered relevant records before initiating action. The transfer of the case to a different Assistant Commissioner was deemed appropriate as it aligned with jurisdictional principles set by the Chief Commissioner. The jurisdictional distribution under Section 120 (2) of the Act was upheld, confirming that the assessment fell within the purview of the designated Assistant Commissioner. The Court directed the petitioner to file objections if no final order had been passed and required the assessing authority to address these objections before proceeding with the assessment. en-us Tue, 10 Jul 2012 00:00:00 +0530 Sat, 28 Dec 2013 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241642 The High Court upheld the validity of the notice issued under Section 148 of the Income Tax Act, stating that the assessing authority had considered relevant records before initiating action. The transfer of the case to a different Assistant Commissioner was deemed appropriate as it aligned with jurisdictional principles set by the Chief Commissioner. The jurisdictional distribution under Section 120 (2) of the Act was upheld, confirming that the assessment fell within the purview of the designated Assistant Commissioner. The Court directed the petitioner to file objections if no final order had been passed and required the assessing authority to address these objections before proceeding with the assessment. Case-Laws Income Tax Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241642