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2011 (1) TMI 1123 - HC - Income TaxAssessment - whether Income-tax Officer had the jurisdiction when the assessment proceedings commenced and a draft assessment order was submitted to the Inspecting Assistant Commissioner - Subsequent change in the jurisdiction if any unless brought to the notice of the authority concerned, will not in any manner vitiate the assessment order in the absence of any objection with regard to lack of jurisdiction by the assessee - It is a case where both the Assessing Officer and the assessee proceeded as if there is no transfer order transferring jurisdiction, assessment order made by the Assessing Officer is valid in the eyes of law and this could not have been set aside by the Tribunal notwithstanding the transfer order, appeals are allowed in favor of revenue. The matter is restored back to the Tribunal
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