https://www.taxtmi.com/caselaws?id=9114 A transferred income-tax case reverts to its earlier position when a later transfer order is quashed, and the earlier valid transfer revives without a fresh order; on that basis, the Ranchi Income-tax Officer had jurisdiction. The Tribunal could also accept the correct copy of the order and condone the filing defect, so the appeal was treated as properly instituted within time. Relief under section 27 was refused because the assessee, on its own showing, had received the statutory notice and a mistaken belief about jurisdiction did not amount to sufficient cause for failure to comply with notices under section 22(2) and section 22(4). en-us Tue, 01 May 1973 00:00:00 +0530 Fri, 19 Jun 2009 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9114 A transferred income-tax case reverts to its earlier position when a later transfer order is quashed, and the earlier valid transfer revives without a fresh order; on that basis, the Ranchi Income-tax Officer had jurisdiction. The Tribunal could also accept the correct copy of the order and condone the filing defect, so the appeal was treated as properly instituted within time. Relief under section 27 was refused because the assessee, on its own showing, had received the statutory notice and a mistaken belief about jurisdiction did not amount to sufficient cause for failure to comply with notices under section 22(2) and section 22(4). Case-Laws Income Tax Tue, 01 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9114