https://www.taxtmi.com/caselaws?id=34040 The court affirmed the jurisdiction of the Assistant Commissioner at Kottayam to complete the block assessment under Section 158BC based on the notification issued by the Commissioner of Income tax. The court upheld the validity of transferring the assessment file from one officer to another under Section 127(1) of the Act, noting that the transfer was in line with the exclusive jurisdiction conferred by the notification. Additionally, the court held that no fresh notification was required for conferring jurisdiction under Section 158BD, as the 1991 notification by the Commissioner applied to all assessment cases after search, including block assessments. The appeal was dismissed. en-us Mon, 07 Apr 2008 00:00:00 +0530 Tue, 07 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34040 The court affirmed the jurisdiction of the Assistant Commissioner at Kottayam to complete the block assessment under Section 158BC based on the notification issued by the Commissioner of Income tax. The court upheld the validity of transferring the assessment file from one officer to another under Section 127(1) of the Act, noting that the transfer was in line with the exclusive jurisdiction conferred by the notification. Additionally, the court held that no fresh notification was required for conferring jurisdiction under Section 158BD, as the 1991 notification by the Commissioner applied to all assessment cases after search, including block assessments. The appeal was dismissed. Case-Laws Income Tax Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34040