2022 (12) TMI 1428

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....For the Appellant : Mr. Suresh Kumar For the Respondent : Mr. Mihir Naniwadekar a/w Mr. Suyog Bhave & Ms. Rucha Vaidya i/b PDS Legal ORDER [ PER DHIRAJ SINGH THAKUR, J.] The present appeal under Section 260A of the Income Tax Act, 1961 ("the Act") is preferred against the Order dated 9 August 2017, passed by the Income Tax Tribunal, Pune Bench in Income Tax Appeal No.177/PUN/2015 for t....

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....February 2014, against which, the assessee fled objections before the Dispute Resolution Panel on 11 March 2014. The Dispute Resolution Panel, however, upheld the finding of the TPO. 4 The assessee, in the meantime, had shifted its registered office from Mumbai to Pune and in that regard, the Registrar of Companies, Maharashtra had issued a certificate of transfer on 13 April 2011, which was br....

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....ai had no jurisdiction over the file of the assessee on the date when the Order of assessment came to be passed on 24 December 2014 by him. The Tribunal rejected the argument of the revenue that the assessing officer would continue to exercise the jurisdiction in the case of the assessee inasmuch as PAN of the assessee came to be transferred only 29 December 2014. It was held that the transfer of ....