Notice issued by ITO Delhi post transfer of jurisdiction to ITO Kolkata is bad & illegal

ITO Vs BPO Finance and Investments Pvt Ltd (ITAT Kolkata) ITAT Kolkata held that once the jurisdiction of the assessee is transferred from Delhi to Kolkata, every action for all the assessment year lies with ITO, Kolkata. Accordingly, notice issued u/s 148 by ITO, New Delhi is bad and illegal. Facts- The present appeal has been filed by the revenue contesting that whether CIT(A) has erred in quashing the addition of Rs. 1,85,000,00/- made by the Assessing Officer on account of share capital and premium in the course assessment in absence of identity of the creditors, genuineness and creditwort...