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2014 (7) TMI 135 - HC - Income TaxValidity of notice u/s 148 of the Act – Proceedings u/s 127 of the Act - Held that:- The proceedings were initiated on 06.04.2004, which were subsequently dropped on 18.10.2005 - on 03.04.2006, the proceedings u/s 147/148 of the Act were initiated but, a proposal for transfer of jurisdiction from Chennai to Suratgarh was made only on 24.07.2007, which ultimately materialized on 21.08.2007 - nothing of error or illegality in the observations of the CIT(A), as approved by the ITAT, that the ITO at Suratgrarh got the jurisdiction over the respondent-assessee only on 21.08.2007 and prior to that, he was not having the jurisdiction over the assessee, particularly when the assessee was filing the returns of income with ITO-VII(2), Chennai - the proposal for transfer of jurisdiction over the respondent-assessee, from Chennai to Suratgarh, materialized only on 21.08.2007, the proceedings initiated by the ITO, Suratgarh prior to this date by issuance of notice u/s 148 on 03.04.2006 cannot be considered authorized and competent. The facts regarding place of business or residence of the assessee, as sought to be referred carry little relevance in the indisputable fact situation that the assessee was indeed filing his returns at Chennai and the date/period when the proceedings were sought to be adopted by the ITO at Suratgarh, the jurisdiction for assessment in relation to the respondent-assessee was being exercised at Chennai – there was no cogent reason to entertain the appeal so as to interfere with the orders passed by the CIT (A) and ITAT – Decided against Revenue.
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