https://www.taxtmi.com/caselaws?id=183437 The Tribunal upheld the CIT(A)'s decision, concluding that the assessment by the AO, Ward 33(2), was invalid due to jurisdictional errors. The initial notice under Section 148 was issued by AO, Ward 25(4), without proper jurisdiction, and the subsequent assessment by Ward 33(2) was also invalid because it proceeded without a fresh notice. Additionally, the transfer of jurisdiction lacked a formal order under Section 127, further invalidating the proceedings. The Revenue's appeal was dismissed, affirming the assessment's invalidity. en-us Fri, 17 Oct 2008 00:00:00 +0530 Fri, 17 Nov 2023 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183437 The Tribunal upheld the CIT(A)'s decision, concluding that the assessment by the AO, Ward 33(2), was invalid due to jurisdictional errors. The initial notice under Section 148 was issued by AO, Ward 25(4), without proper jurisdiction, and the subsequent assessment by Ward 33(2) was also invalid because it proceeded without a fresh notice. Additionally, the transfer of jurisdiction lacked a formal order under Section 127, further invalidating the proceedings. The Revenue's appeal was dismissed, affirming the assessment's invalidity. Case-Laws Income Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183437