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TMI Blog2024 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... der - as argued case of the petitioner would clearly fall within the jurisdiction of the prescribed Deputy Commissioner of Income Tax as per the extracts of the notification dated 22 October 2014 and the subsequent notification promulgated under the pen of the Additional Commissioner of Income Tax dated 15 November 2014 - whether the notification dated 15 November 2014 would have the effect of rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax authority having designation other than those mentioned in column (2) below.' Let the matters be called again on 03.04.2024. - Hon'ble Mr. Justice Yashwant Varma Hon'ble Mr. Justice Purushaindra Kumar Kaurav For the Appellant : None. For the Respondent : Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian and Ms. Hemlata Rawat, JSCs. ORDER 1. Mr. Bhatia, learned counsel appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner s assessment is stated to have been centralized and pursuant to which assessments right from Assessment Years 2008-09 to 2015-16 were being made by the Assessing Officer [ AO ] posted in the Central Circle-16. This is evident from paragraph 3 of the writ petition itself which is extracted hereinbelow: - 3. That in the present case, the Petitioner/assessee s income was regularly being as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have the effect of reversing centralization. This aspect would also have to be examined, bearing in mind the Explanation appended to Section 127 of the Income Tax Act, 1961 [ Act ] as well as the Note set out in the notification of 22 October 2014 and which read as follows:- Note: The Income-tax authorities referred to in column (2) of the schedule annexed to this notification shall not exercise p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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