https://www.taxtmi.com/caselaws?id=327036 The court held that the Commissioner of Income Tax, Kolkata-II, lacked jurisdiction to issue the notice and pass the order under Section 263 after the transfer of jurisdiction to the Central Circle. The court also found that the order under Section 263 was passed without granting a genuine opportunity to the appellant and without following the proper procedure for service of notice. As a result, the court allowed the appeal, declaring the order under Section 263 null and void, and directed each party to bear their own costs. en-us Tue, 08 Mar 2016 00:00:00 +0530 Tue, 24 May 2016 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327036 The court held that the Commissioner of Income Tax, Kolkata-II, lacked jurisdiction to issue the notice and pass the order under Section 263 after the transfer of jurisdiction to the Central Circle. The court also found that the order under Section 263 was passed without granting a genuine opportunity to the appellant and without following the proper procedure for service of notice. As a result, the court allowed the appeal, declaring the order under Section 263 null and void, and directed each party to bear their own costs. Case-Laws Income Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327036