2024 (11) TMI 822 - SCH - Income Tax

Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - transfer of case u/s 127 - assessee s case was transferred from ACIT, Circle 6(1), Bengaluru to DCIT, Central Circle, Bengaluru on 20.07.2009, as per the order passed under Section 127(2) - As decided by HC 2021 (10) TMI 1058 - KARNATAKA HIGH COURT notice issued by the DCIT Circle 1(1), Bangalore, is without jurisdiction and as such, all further proceedings would render void ab initio. The arguments of the learned counsel for the revenue with respect to Sections 292B and 292BB do not merit any consideration. HELD THAT - Special Leave Petitions are dismissed.