https://www.taxtmi.com/caselaws?id=257638 The court held that the notice issued by the Income Tax Officer in New Delhi on 24.12.2014 under Section 143(2) of the Income Tax Act, 1961 was the first valid notice as the earlier notice from Bangalore lacked jurisdiction. The subsequent transfer of records did not confer jurisdiction on Bangalore, rendering the New Delhi notice as the valid one. Since the 24.12.2014 notice was beyond the limitation date, it was deemed time-barred and quashed. The writ petition was allowed with no costs imposed. en-us Thu, 05 Mar 2015 00:00:00 +0530 Wed, 18 Mar 2015 08:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257638 The court held that the notice issued by the Income Tax Officer in New Delhi on 24.12.2014 under Section 143(2) of the Income Tax Act, 1961 was the first valid notice as the earlier notice from Bangalore lacked jurisdiction. The subsequent transfer of records did not confer jurisdiction on Bangalore, rendering the New Delhi notice as the valid one. Since the 24.12.2014 notice was beyond the limitation date, it was deemed time-barred and quashed. The writ petition was allowed with no costs imposed. Case-Laws Income Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257638