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TMI Blog2024 (10) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... sment - HELD THAT:- As decided in Jasjit Singh v. Union of India [ 2024 (8) TMI 228 - PUNJAB AND HARYANA HIGH COURT ] Principal Chief Commissioner or the Principal Director General, as the case may be, transfer the case to the Assessing Officer having jurisdiction over such case i.e. JAO. Thus, the power of transfer to the JAO is although available but it has to be exercised only in a particular c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents - revenue. 3. Both the counsel are ad idem that the issue involved in the present petition stands finally examined and concluded by this Court in CWP No.21509 of 2023 titled as Jasjit Singh v. Union of India and others, decided on 29.07.2024, and by the Coordinate Bench in CWP No.15745 of 2024 titled as Jatinder Singh Bhangu v. Union of India and others, decided on 19.07.2024. This Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions and for their implementation. 17. In view of the aforesaid discussion, there is no occasion to distinguish or take a different view as suggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench. 18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO under Section 148 of the Act, 1961 and the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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