2019 (3) TMI 1968

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..... directed against the CIT(A)-13, Kolkata's order dated 11/07/2018 passed in case no. 74/CIT(A)-13/W-45(3)/Kol/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short the 'Act'). Heard both the parties. Case file perused. 2. I notice at the outset that the first and former issue that arises for my apt adjudication in the instant list is as to whether the impugned assessment .....

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..... the clinching fact that the assessee's jurisdiction already stood transferred to latter Assessing Officer who has framed assessment for preceding assessment year 2014-15 in its case on 30.09.2016. Hon'ble jurisdictional high court decision in Smt. Smriti Media Vs UOI 339 ITR 37 (Cal.) holds that such an assessment without having territorial jurisdiction is not sustainable in the eyes of law. I dr .....

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