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2019 (12) TMI 83 - HC - Income TaxJurisdiction of AO u/s 124 - transfer of case - Notice for scrutiny assessment u/s 143 (2) - case of the petitioner is that an order under Section 127 was passed on 28.05.2010, whereby the jurisdiction of the petitioner’s case was transferred from the Central Circle 8, New Delhi to Central Circle 33 (1), New Delhi - HELD THAT:- Firstly, we find that the petitioner has described her address falling within the area/locality of “Karol Bagh”, therefore, in terms of restructuring of jurisdiction of income tax in Delhi that w.e.f. 15.11.2014, the jurisdiction over the “Karol Bagh” area lay with the Circle 51 (1). Secondly, the objection has been raised by the petitioner clearly highly belatedly. The purpose of the prescribing the limitation for raising such objection under Section 124 (3) (a), is to ensure that such objections are not timed in such a way as to defeat the right of the revenue to issue notice by letting time pass, and making them time barred.
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