https://www.taxtmi.com/caselaws?id=439565 The court allowed the writ petition, quashing the notice issued under Section 148 by respondent no.3 due to lack of jurisdiction following the transfer of authority to respondent no.4. The court determined that the notice was invalid as the jurisdiction had been transferred before its issuance. The court granted liberty to respondent no.4 to lawfully proceed against the petitioner for the alleged income escaping assessment, emphasizing that there was no prejudice to the respondents due to the extended limitation period. The court did not express opinions on the merits of the claims and disposed of any pending applications. en-us Thu, 22 Jun 2023 00:00:00 +0530 Mon, 30 Oct 2023 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439565 The court allowed the writ petition, quashing the notice issued under Section 148 by respondent no.3 due to lack of jurisdiction following the transfer of authority to respondent no.4. The court determined that the notice was invalid as the jurisdiction had been transferred before its issuance. The court granted liberty to respondent no.4 to lawfully proceed against the petitioner for the alleged income escaping assessment, emphasizing that there was no prejudice to the respondents due to the extended limitation period. The court did not express opinions on the merits of the claims and disposed of any pending applications. Case-Laws Income Tax Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439565