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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Notice issued u/s 148 - Transfer of a case - The order passed by ...


Notice Invalid as Jurisdiction Transferred to Kolkata ITO, New Delhi Actions Unauthorized: Section 148 Case.

August 26, 2013

Case Laws     Income Tax     AT

Notice issued u/s 148 - Transfer of a case - The order passed by CIT transferring jurisdiction from ITO, New Delhi on 04-01-2010, subsequent action of the AO i.e. ITO New Delhi issuing notice u/s. 148 of the Act dated 25-03-2010 is invalid because the jurisdiction was transferred to ITO Kolkata. - AT

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