https://www.taxtmi.com/caselaws?id=463584 ITAT AHMEDABAD held that transfer of the assessee's case between officers within the same city under s.127(3) does not require the assessee's consent or a hearing, dismissing that challenge. Reassessment initiated under s.147 was held invalid where material originated from a search at third-party premises and should have led to proceedings under s.153C; that ground was allowed. Claims for additions relating to four unsold plots were restored to the file of the CIT(A) for de novo consideration because additional evidence filed required verification by the assessing authorities. en-us Fri, 23 Aug 2024 00:00:00 +0530 Mon, 08 Sep 2025 13:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463584 ITAT AHMEDABAD held that transfer of the assessee's case between officers within the same city under s.127(3) does not require the assessee's consent or a hearing, dismissing that challenge. Reassessment initiated under s.147 was held invalid where material originated from a search at third-party premises and should have led to proceedings under s.153C; that ground was allowed. Claims for additions relating to four unsold plots were restored to the file of the CIT(A) for de novo consideration because additional evidence filed required verification by the assessing authorities. Case-Laws Income Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463584