https://www.taxtmi.com/caselaws?id=194718 The Delhi High Court ruled in favor of the Assessee regarding the transfer of assessment files from Kolkata to Delhi for the Assessment Year 2008-09. The Court established jurisdiction based on the location of the Assessing Officer at the time of filing the appeal, considering the Assessee's compliance with the Central Board of Direct Taxes' restructuring order. The Court allowed both parties to submit additional documents for further proceedings, with the option for an early hearing if needed, focusing on the legality of the notice issued by the Commissioner of Income Tax, Kolkata, and the order under Section 263 of the Income Tax Act. en-us Thu, 17 Dec 2015 00:00:00 +0530 Thu, 21 Sep 2017 07:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194718 The Delhi High Court ruled in favor of the Assessee regarding the transfer of assessment files from Kolkata to Delhi for the Assessment Year 2008-09. The Court established jurisdiction based on the location of the Assessing Officer at the time of filing the appeal, considering the Assessee's compliance with the Central Board of Direct Taxes' restructuring order. The Court allowed both parties to submit additional documents for further proceedings, with the option for an early hearing if needed, focusing on the legality of the notice issued by the Commissioner of Income Tax, Kolkata, and the order under Section 263 of the Income Tax Act. Case-Laws Income Tax Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194718