TMI Blog2022 (5) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 and it was transferred back to Delhi on 23rd September, 2019 - HELD THAT:- Keeping in view the fact that no transfer order has been passed under Section 127 of the Act, the impugned notice dated 30th March, 2019 issued by respondent no.3 is without jurisdiction. Consequently, the notice dated 30th March, 2019 is quashed and the present writ petition along with pending application stands disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner submits that since the impugned notice has been issued under Section 148 of the Act by respondent no.3 based in Mumbai, who is a non-jurisdictional Assessing Officer, he is not entitled to exercise power over the petitioner. On 06th September, 2019, the learned predecessor Division Bench had directed the respondent no.3 to decide the issue of jurisdiction raised by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om DCIT(HQ)(IT)-2, New Delhi. Further, it has to be noted that the PAN jurisdiction is being determined by the office of the transferrer i.e. DCIT(IT)-2(2)(1), New Delhi and As the office of the undersigned had never been asked for NOC and never received order u/s 127 of the Income Tax Act, it is not possible to reply to the directions issued by Hon ble Delhi High Court to the respondent no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that PAN of the assessee was transferred on 14.11.2018 to Mumbai Circle 3(1)(2). Regards DCIT(IT), Circle 2(2)(1), New Delhi. Mr.Sanjay Kumar, on instructions, reiterates that no order under Section 127 of the Act has been passed. He also states that PAN of the petitioner/assessee was transferred to Mumbai on 14th November, 2018 and it was transferred back to Delhi on 23rd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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