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2007 (10) TMI 384 - HC - Income TaxTerritorial Jurisdiction- A conjoint reading of sections 120 and 127 of the Income Tac Act, 1961, makes it evident that director general or chief Commissioner or commissioner empowered to transfer any case from one or more Assessing officer subordinate to him to any other Assessing Officer. Jurisdiction determined by the location of office of Assessing Officer. Return filed, assessment, revision and appeal to Punjab. Held that- not relevant. Punjab and Haryana High Court has no jurisdiction to hear case. Dismissing the appeal.
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