https://www.taxtmi.com/caselaws?id=433429 The court quashed the notices issued by the Assistant Commissioner of Income Tax, Balasore, transferring jurisdiction from Kolkata to Balasore for AY 2013-14 without complying with Section 124(4) of the IT Act. The court emphasized the petitioner's right to challenge the jurisdictional transfer, noting the lack of valid reasons for the shift. The petitioner's jurisdiction for filing returns was reaffirmed within the Kolkata Income Tax Circle, highlighting the importance of procedural compliance and protecting the assessee's rights during jurisdictional transfers. en-us Wed, 25 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 10:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433429 The court quashed the notices issued by the Assistant Commissioner of Income Tax, Balasore, transferring jurisdiction from Kolkata to Balasore for AY 2013-14 without complying with Section 124(4) of the IT Act. The court emphasized the petitioner's right to challenge the jurisdictional transfer, noting the lack of valid reasons for the shift. The petitioner's jurisdiction for filing returns was reaffirmed within the Kolkata Income Tax Circle, highlighting the importance of procedural compliance and protecting the assessee's rights during jurisdictional transfers. Case-Laws Income Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433429