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Jurisdiction Issue: DCIT in Bengaluru Issued Invalid Notices u/s 153C Before Official Case Transfer.
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....Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - transfer of case u/s 127 - it is ex-facie apparent that the notices under Section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT. It is well settled by now that any order passed without jurisdiction is invalid. - HC....