2008 (7) TMI 958

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.... - The revenue has preferred this appeal against the order dated 13-8-2007 passed in ITA No. 4827/Delhi/2004 by the Income-tax Appellate Tribunal (hereinafter referred as the 'Tribunal'). The case pertains to the assessment year 1996-97. 2. The entire issue is with regard to the issuance of notice under section 148 of the Income-tax Act, 1961 (hereinafter referred as the 'said Act'). The said n....

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..... 3. The Tribunal considered the question of jurisdiction with regard to the issuance of the impugned notice dated 28-3-2003. The Tribunal was of the opinion that the notice issued by the Assessing Officer, Ludhiana was without jurisdiction on account of the fact that the assessee had placed sufficient material on record to show that as early as, in September, 1997, it was brought to the notice....

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.... of the Assessing Officer, who would hold the jurisdiction over the case. In response to this letter, the Income-tax Officer, New Delhi conveyed the fact that the Commissioner of Income-tax, Delhi-X, New Delhi had no objection to the proposed transfer of records in "the above mentioned cases", which, as indicated in the subject of the letter, were as follows :- "Transfer of assessment records f....

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....ner of Income-tax, Ludhiana. It is also noted that thereafter the assessee submitted returns for the assessment years 1997-98 onwards at New Delhi. It is in these facts and circumstances that the Tribunal came to the conclusion that insofar as, the assessee was concerned, after the said transfer, it is only the revenue authorities at New Delhi who had jurisdiction over the assessee's cases and who....