https://www.taxtmi.com/caselaws?id=173224 The High Court upheld the Tribunal's decision, ruling that the notice issued by the Assessing Officer in Ludhiana under section 148 of the Income-tax Act for the assessment year 1996-97 was without jurisdiction. The Tribunal determined that the assessee had shifted her residence to New Delhi, where the revenue authorities had jurisdiction post-transfer. The Court found no legal basis to interfere with the Tribunal's order and dismissed the appeal, affirming that the revenue authorities in New Delhi were competent to issue the notice under section 148. en-us Wed, 02 Jul 2008 00:00:00 +0530 Thu, 10 Sep 2015 12:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173224 The High Court upheld the Tribunal's decision, ruling that the notice issued by the Assessing Officer in Ludhiana under section 148 of the Income-tax Act for the assessment year 1996-97 was without jurisdiction. The Tribunal determined that the assessee had shifted her residence to New Delhi, where the revenue authorities had jurisdiction post-transfer. The Court found no legal basis to interfere with the Tribunal's order and dismissed the appeal, affirming that the revenue authorities in New Delhi were competent to issue the notice under section 148. Case-Laws Income Tax Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173224