TMI Blog2017 (3) TMI 1805X X X X Extracts X X X X X X X X Extracts X X X X ..... re notice was issued by Income Tax Officer, but subsequently jurisdiction was transferred to the DCIT. We inquired from learned counsel for appellant as to how jurisdiction was transferred to the DCIT and what happened in the meantime, which caused change of jurisdiction from Income Tax Officer to the DCIT to which he replied that there was no change at all and Income Tax Officer on its own for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.02.2015 passed by Income Tax Appellate Tribunal, Lucknow, Bench A, Lucknow (herein after referred to as Tribunal ) in Income Tax Appeal No. 03/LKW/2013. 3. This appeal was admitted on the following substantial question of law: (A)Whether the Income Tax Appellate Tribunal is justified under the facts and circumstances of the case in setting aside the order of CIT (A) and deleting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in V.R.A. Cotton Mills (P) Ltd. Vs. Union of India. 4. During course of the argument learned counsel for the respondent submitted that the very notice issued under Section 143 (2) of Act, 1961 was patently illegal and without jurisdiction since it was issued by Income Tax Officer I/IV, Lucknow, though the jurisdiction vested in Deputy Commissioner I.T.Range-VI, Lucknow (hereinafter referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently jurisdiction was transferred to the DCIT. 6. We inquired from learned counsel for appellant as to how jurisdiction was transferred to the DCIT and what happened in the meantime, which caused change of jurisdiction from Income Tax Officer to the DCIT to which he replied that there was no change at all and Income Tax Officer on its own forwarded assessment record to DCIT mentioning the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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