https://www.taxtmi.com/caselaws?id=22884 The High Court held that the initiation of a case under section 148 of the Income-tax Act, 1961 occurs upon the issuance of the notice, not upon service to the assessee. Therefore, the transfer of a case between Income-tax Officers after the notice is issued is legally permissible under section 127. The Tribunal's decision that the case did not legally exist until the notice was served was deemed incorrect. The Court ruled in favor of the Revenue, rejecting the assessee's arguments and allowing for the transfer of the case between officers. No costs were awarded in this case. en-us Fri, 09 Nov 1990 00:00:00 +0530 Tue, 15 Dec 2009 11:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22884 The High Court held that the initiation of a case under section 148 of the Income-tax Act, 1961 occurs upon the issuance of the notice, not upon service to the assessee. Therefore, the transfer of a case between Income-tax Officers after the notice is issued is legally permissible under section 127. The Tribunal's decision that the case did not legally exist until the notice was served was deemed incorrect. The Court ruled in favor of the Revenue, rejecting the assessee's arguments and allowing for the transfer of the case between officers. No costs were awarded in this case. Case-Laws Income Tax Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22884