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2008 (2) TMI 358 - HC - Income TaxITAT annulled the assessment - transfer of jurisdiction from Income Tax Officer, Ward-I (2) to Ward-I (3) - assessee had not challenged the jurisdiction of the subsequent assessing officer within one month of the receipt of notice u/s 143(2)/142(1) as required u/s 124(3) – Tribunal was not justified in annulling the assessment mere on the ground that the assessing officer completing the assessment did not had the jurisdiction over the case- Revenues’ appeal is allowed by way of remand
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