2017 (3) TMI 1805

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....ndent :- Sanjay Bhasin ORDER 1. Heard. 2. This appeal under Section 260-A of Income Tax Act,1961 (hereinafter referred to as the "Act, 1961") has arisen from judgment and order dated 16.02.2015 passed by Income Tax Appellate Tribunal, Lucknow, Bench A, Lucknow (herein after referred to as "Tribunal") in Income Tax Appeal No. 03/LKW/2013. 3. This appeal was admitted on the following sub....

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....the case in setting aside the assessment order and deleting the addition made by the assessing officer on the wrong considerations of the judgments and by ignoring the judgment of Hon'ble P & H High Court in V.R.A. Cotton Mills (P) Ltd. Vs. Union of India." 4. During course of the argument learned counsel for the respondent submitted that the very notice issued under Section 143 (2) of Act, 196....

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....ed by Income Tax Officer for the reason he had jurisdiction up to Rs. 5,00,000/- and PAN also. Since return was filed without showing any income, therefore notice was isused by Income Tax Officer, but subsequently jurisdiction was transferred to the DCIT. 6. We inquired from learned counsel for appellant as to how jurisdiction was transferred to the DCIT and what happened in the meantime, which....