TMI Blog2019 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... hi - HELD THAT:- Firstly, we find that the petitioner has described her address falling within the area/locality of Karol Bagh , therefore, in terms of restructuring of jurisdiction of income tax in Delhi that w.e.f. 15.11.2014, the jurisdiction over the Karol Bagh area lay with the Circle 51 (1). Secondly, the objection has been raised by the petitioner clearly highly belatedly. The purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on the basis of the said notice, on the ground that the same are without jurisdiction. 2. The case of the petitioner is that an order under Section 127 of the Act was passed on 28.05.2010, whereby the jurisdiction of the petitioner s case was transferred from the Central Circle 8, New Delhi to Central Circle 33 (1), New Delhi. The petitioner further states that for the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi. 4. The submission of the learned counsel for the petitioner is that apart from the petitioner s case, the case of her husband Sh. S. K. Jain was similarly transferred under Section 127 of the Act vide order dated 28.05.2010 to Circle C-33 (1), and he continues to be assessed, in Circle 50 (1) within whose jurisdiction the area of Pusa Road falls. 5. Mr. Zoheb Hossain, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer- (a) where he has made a return 83[under sub-section (1) of section 115WD or] under sub-section (1) of section 139, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 142 or 83[sub-section (2) of section 115WE or] subsection (2) of section 143 or after the completion of the assessment, whichever is earlier; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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