2012 (10) TMI 1204

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..... 1, hereinafter referred to as the Act , against the order dated 27th January, 2005 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra. The appeal has been admitted by this Court on the following substantial question of law. Whether the Tribunal was justified in overlooking the mandatory provisions of notice to the parties about the transfer of the case from one district to another .....

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..... red before the Assessing Officer and produced the documents and other information as required and the Assessing Officer vide order dated 22nd December, 1999 passed an assessment order assessing the total income of ₹ 164152/-. The assessee feeling aggrieved preferred an appeal before the Commissioner of Income Tax (Appeals), Agra and the Commissioner of Income Tax (Appeals), Agra vide order d .....

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..... e submission is wholly misconceived. From a reading of the Assessment Order we find that no such objection regarding jurisdiction was raised before the Deputy Commissioner of Income Tax, Circle 1, Jhansi who was the Assessing Officer and and the assessee proceeded to challenge the same before the first appellate authority at the first instance. The provisions of sub-section (3) of Section 124 of t .....

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