https://www.taxtmi.com/highlights?id=34557 Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of the DCIT who again issued a notice u/s 143 (2) - Since one of the Officers who has concurrent jurisdiction over the assessee have issued notice u/s 148, we are satisfied that the proceedings u/s 147 have been validly initiated - AT en-us Fri, 28 Apr 2017 12:26:33 +0530 Fri, 28 Apr 2017 12:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34557 Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of the DCIT who again issued a notice u/s 143 (2) - Since one of the Officers who has concurrent jurisdiction over the assessee have issued notice u/s 148, we are satisfied that the proceedings u/s 147 have been validly initiated - AT Highlights Income Tax Fri, 28 Apr 2017 12:26:33 +0530 https://www.taxtmi.com/highlights?id=34557