https://www.taxtmi.com/caselaws?id=9523 The court upheld the transfer of the assessment file under the Income-tax Act from one officer to another, specifically to the Central Circle. It clarified that the transfer encompassed the entire proceedings under the Act, including assessments. The court emphasized that only one Assessing Officer can have jurisdiction over an assessee at a time, dismissing the petitioner's argument that regular assessments should be retained with the previous officer after transfer of raid cases. The challenge against the transfer order was dismissed as lacking legal merit. en-us Thu, 06 Oct 2005 00:00:00 +0530 Tue, 23 Jun 2009 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9523 The court upheld the transfer of the assessment file under the Income-tax Act from one officer to another, specifically to the Central Circle. It clarified that the transfer encompassed the entire proceedings under the Act, including assessments. The court emphasized that only one Assessing Officer can have jurisdiction over an assessee at a time, dismissing the petitioner's argument that regular assessments should be retained with the previous officer after transfer of raid cases. The challenge against the transfer order was dismissed as lacking legal merit. Case-Laws Income Tax Thu, 06 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9523