Transfer of Case Within Same City Needs No Fresh Notice: ITAT Upholds Reassessment

Gajiben Mahotji Thakor Vs ITO (ITAT Ahmedabad) Transfer of Case Within Same City Needs No Fresh Notice – ITAT Ahmedabad Upholds Reassessment & Addition on Land Sale; Reopening Upheld Despite Change of Assessing Officer: ITAT Says No Fresh Notice Needed; Assessee Fails to Prove Procedural Lapse in Reopening—ITAT Dismisses Appeal; Transfer Within Same City Doesn’t Invalidate Reassessment: ITAT Clarifies Section 127; No Relief for Assessee on Capital Gains—Failure to Provide Cost Evidence Proves Fatal; Co-Owner’s Treatment Irrelevant—ITAT Upholds Independent Taxability of Capital ...