TMI Blog2005 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Act whereunder two Assessing Officer's retain concurrent jurisdiction over the same assessee. At any given point of time only one Assessing Officer can have regular jurisdiction over an assessee for assessment is the scheme of the Act. Therefore, when a transfer is effected, the entire files old, pending and the returns to be filed will get transferred to the officer to whom the file is tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sferred by the Chief Commissioner of Income-tax from the regular Assessing Officers to the Central Circle after conducting a raid and after detection of unaccounted income. The petitioner is one among the 18 assessees whose files were transferred to the Assistant Commissioner of Income-tax, Central Circle, Trivandrum. When the petitioner approached this court challenging exhibit P13 stating that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceases to have jurisdiction and the officer to whom the files are transferred only can make assessments. He has also clarified that the orders issued by mistake were recalled by the Assessing Officer and communication issued by the Deputy Commissioner recalling the orders issued by him under mistake are produced in court. The main contention raised by the petitioner against the transfer of file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision in the Act whereunder two Assessing Officer's retain concurrent jurisdiction over the same assessee. At any given point of time only one Assessing Officer can have regular jurisdiction over an assessee for assessment is the scheme of the Act. Therefore, when a transfer is effected, the entire files old, pending and the returns to be filed will get transferred to the officer to whom the file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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