https://www.taxtmi.com/caselaws?id=444424 The case involved a jurisdictional issue regarding the transfer of jurisdiction from Kolkata to New Delhi for assessment proceedings under the Income-tax Act, 1961. The assessee argued that the Assessing Officer lacked jurisdiction to pass the order, supported by evidence. The Commissioner of Income-Tax(Appeals) and the Tribunal both ruled in favor of the assessee, citing the lack of valid jurisdiction due to the failure to transfer proceedings to the appropriate jurisdiction as required by law. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal based on the jurisdictional issue. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sun, 15 Oct 2023 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444424 The case involved a jurisdictional issue regarding the transfer of jurisdiction from Kolkata to New Delhi for assessment proceedings under the Income-tax Act, 1961. The assessee argued that the Assessing Officer lacked jurisdiction to pass the order, supported by evidence. The Commissioner of Income-Tax(Appeals) and the Tribunal both ruled in favor of the assessee, citing the lack of valid jurisdiction due to the failure to transfer proceedings to the appropriate jurisdiction as required by law. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal based on the jurisdictional issue. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444424