IT: Where assessee was assessed by Assessing Officer, Delhi and suddenly Assessing Officer, NOIDA issued on assessee notice under section 147/148 and further he without deciding objections to jurisdiction raised by assessee got his case transferred from Assessing Officer, Delhi to him, it was mandatory for Assessing Officer, NOIDA to decide objections before proceeding further

IT: Where assessee was assessed by Assessing Officer, Delhi and suddenly Assessing Officer, NOIDA issued on assessee notice under section 147/148 and further he without deciding objections to jurisdiction raised by assessee

got his case transferred from Assessing Officer, Delhi to him, it was mandatory for Assessing Officer, NOIDA to decide objections before proceeding further

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[2013] 38 taxmann.com 8 (Allahabad)

HIGH COURT OF ALLAHABAD

Commissioner of Income-tax (NOIDA)

v.

Deepak Gupta*