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2024 (5) TMI 455 - DELHI HIGH COURTJurisdiction transfer through Centralization order - as argued case of the petitioner would clearly fall within the jurisdiction of the prescribed Deputy Commissioner of Income Tax as per the extracts of the notification dated 22 October 2014 and the subsequent notification promulgated under the pen of the Additional Commissioner of Income Tax dated 15 November 2014 - whether the notification dated 15 November 2014 would have the effect of reversing centralization? - HELD THAT:- We are faced with a case where the petitioner’s assessment is stated to have been centralized and pursuant to which assessments right from Assessment Years 2008-09 to 2015-16 were being made by the AO posted in the Central Circle-16. Question whether the notification dated 15 November 2014 would have the effect of reversing centralization have to be examined, bearing in mind the Explanation appended to Section 127 of the Income Tax Act, 1961 [‘Act’] as well as the Note set out in the notification of 22 October 2014 which says that 'Income-tax authorities referred to in column (2) of the schedule annexed to this notification shall not exercise powers and perform functions, which have specifically been assigned through separate notification(s), to an Income-tax authority having designation other than those mentioned in column (2) below.' Let the matters be called again on 03.04.2024.
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