9911796707
TMI Blog2022 (12) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed an Order on 19 December 2014, transferring the assessment jurisdiction from Mumbai to Pune, the assessing officer at Mumbai 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 - HELD THAT:- Tribunal rejected the argument of the revenue that the AO would continue to exercise the jurisdiction in the case of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Assessment Year 2010-11. 2 Briefly stated the material facts are as under : The assessee fled its return of income for the assessment year 2010-11 at Mumbai. The return of the assessee was processed under Section 143(1) on 17 April 2017. Subsequently, the case was selected for scrutiny under CASS and since the assessee had entered into an international transactions during the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice of the concerned ITO. A request was also made to the assessing officer, Ward-3(1)(3), Mumbai for transferring the jurisdiction to Pune, which prayer was allowed by virtue of the Order dated 19 December 2014 passed by the Commissioner of Income Tax-3, Mumbai. 5 The assessing officer, however, despite the Order having been passed on 19 December 2014, proceeded to pass the final Order of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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