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2006 (1) TMI 62 - MADRAS HIGH COURTSearch and Seizure - notice under section 158BC was issued after an order of transfer notification dated April 13,1998, of the Commissioner of Income-tax, Trichy, which took effect from April 16,1998 - even where a case is transferred from one officer to another in the middle of the proceedings, it is not necessary to reissue a notice to the assessee. In the instant case, the case already stood transferred to the Assessing Officer at Chennai and he had issued a notice under section 158BC of the Act. He had been reconferred with the powers under section 127 and, therefore, the claim of the appellant-assessee that fresh notice should have been issued after the notification of April 16, 1998, is frivolous and hence rejected
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