2015 (3) TMI 572

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....ondent : Ms Suruchi Aggarwal, Sr. Standing Counsel ORDER Badar Durrez Ahmed, J (Oral ) 1. The writ petition is directed against the notice dated 24.12.2014 under Section 143(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the said Act') issued by the Income Tax Officer, Ward-24(3), New Delhi in respect of Assessment Year 2012-13 on the ground that the same is time barr....

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.... the case. This fact was immediately pointed out by the assessee/petitioner by virtue of its letter dated 17.09.2013 where it had clearly indicated that it was regularly filing returns in Delhi and that the jurisdiction of the case was in Delhi. On this basis, it was requested that the said notice issued by the Bangalore office be withdrawn. Thereafter, the Income Tax Officer, Ward-6(1) (1), Banga....

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....erification it is noticed that the jurisdiction of the vests with your office. Accordingly, case record is transferred herewith for necessary action at your end. Yours faithfully, (LOKESHA) Income-tax Officer, Ward-6(1)(1), Bangalore" 4. It is evident from the aforesaid letter that it is only the records of the case which were transferred and if the case itself had been transferred,....