2017 (3) TMI 1805

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....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 substantial question of law: "(A)Whether....

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....g 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, 1961 was patently illegal and without jurisdiction since it wa....

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....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 caused change of jurisdiction from Income Tax Officer to the DCIT ....