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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 ..... '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 appearing for the respondent has placed for our perusal a copy of the counter affidavit in W.P(C) 3777/2022, which has been duly circulated. Let the same be included on our digital reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er ['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 assessed to tax by the Central Circle-16 which is now Central Circle-20, New Delhi since AY 2008-09. A Chart evidencing the jurisdictional Assessing Officer of the assessee is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 powers and perform functions, which have specifically been assigned through separate notification(s), to an Income-tax authority havi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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