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2022 (12) TMI 1428 - BOMBAY HIGH COURTAO jurisdiction to assess the case of assessee - Tribunal held that after the Commissioner of Income Tax-3, Mumbai had passed an Order on 19 December 2014, transferring the assessment jurisdiction from Mumbai to Pune, the assessing officer at Mumbai had no jurisdiction over the file of the assessee on the date when the Order of assessment came to be passed on 24 December 2014 - HELD THAT:- Tribunal rejected the argument of the revenue that the AO would continue to exercise the jurisdiction in the case of the assessee inasmuch as PAN of the assessee came to be transferred only 29 December 2014. It was held that the transfer of PAN is consequential to the Order of transfer of jurisdiction and that it is a PAN, which follows the jurisdiction and not vice versa. In our view, there is no illegality in the Order dated 9 August 2017, which has been passed by the Tribunal.
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