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2022 (5) TMI 1505 - DELHI HIGH COURTNotice issued by non-jurisdictional Assessing Officer - Validity of notice issued by DCIT, Circle 3(1)(2) (International Taxation), Mumbai - Transfer of case u/s 127 - PAN of the petitioner/assessee was transferred to Mumbai on 14th November, 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 disposed of. If the law permits the respondents/Revenue to take further steps in the matter, they shall be at liberty to do so.
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