Case Transfer Validated: ITO to DCIT Due to Jurisdiction Limits; Section 147 Proceedings Initiated Post Section 143(2) Notice.

Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of the DCIT who again issued a notice u/s 143 (2) - Since one of the Officers who has concurrent jurisdiction over the assessee have issued notice u/s 148, we are satisfied that the proceedings u/s 147 have been validly initiated - AT .....

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