https://www.taxtmi.com/caselaws?id=242074 The court dismissed all five appeals, upholding the initial jurisdiction assumed by the Delhi authorities under Section 147 of the Income Tax Act, 1961. The subsequent transfer to Rohtak did not invalidate the proceedings. The court found no merit in the arguments challenging the reopening of assessment by a non-jurisdictional assessing officer, emphasizing compliance with legal requirements. Additionally, the court held that the principle of judicial consistency did not invalidate the Tribunal's order, which properly appreciated evidence and adhered to legal provisions, ultimately affirming the income tax charge on the undisclosed income. en-us Fri, 13 Dec 2013 00:00:00 +0530 Tue, 07 Jan 2014 07:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242074 The court dismissed all five appeals, upholding the initial jurisdiction assumed by the Delhi authorities under Section 147 of the Income Tax Act, 1961. The subsequent transfer to Rohtak did not invalidate the proceedings. The court found no merit in the arguments challenging the reopening of assessment by a non-jurisdictional assessing officer, emphasizing compliance with legal requirements. Additionally, the court held that the principle of judicial consistency did not invalidate the Tribunal's order, which properly appreciated evidence and adhered to legal provisions, ultimately affirming the income tax charge on the undisclosed income. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242074