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TMI Blog2015 (12) TMI 1706X X X X Extracts X X X X X X X X Extracts X X X X ..... ddress shown therein satisfy the requirements of Section 263 (1) of the Act as regards providing the Assessee an opportunity of being heard? (ii) If the answer to Question (i) is in the affirmative, whether on merits the order dated 30th March 2013 passed by the Commissioner of Income Tax, Kolkata under Section 263 of the Act is sustainable in law? X X X X Extracts X X X X X X X X Extracts X X X X ..... Transfer Memo enclosed with this letter is sent to you for further necessary action at your end as the jurisdiction of the Assessee Company as per the address in the Income Tax Return filed for the A.Y 2014-15 pertains to your charge." 3. It is explained that in the year 2012, the registered office of the Appellant Assessee shifted from Kolkatta to Delhi. It is pointed out that there is a genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforementioned letter dated 7th January 2015 written by the ITO, Kolkatta. 5. In reply Mr. C.S. Aggarwal, learned Senior counsel appearing for the Assessee, refers to the decision of this Court in Commissioner of Income Tax v. Aar Bee Industries [2013] 357 ITR 542 (Del) which holds that if on the date on which an appeal is filed, the Assessing Officer ('AO') of an Assessee is the one at New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to Section 127(4) of the Act read with Section 127(2) thereof and concluded that when the case has been transferred from the Assessing Officer at one place to the Assessing Officer at another place, "the High Court exercising jurisdiction in respect of the territory covered by the transferee Assessing Officer would be the one which would have jurisdiction to hear the appeal under Section 260 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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