Jurisdiction of Assessee cannot be transferred Automatically to Jurisdiction of Company in which he is director

Biswajaya Dagara Vs ACIT (Orissa High Court)

The background facts are that the Petitioner initially carried out his business activities from Bhubaneswar, Odisha and he was filing returns there for the AYs 2006-07, 2007-08, 2008-09 and 2009- 2010, assessment orders under Section 143(3) of the IT Act passed by the AO, Bhubaneswar. Statutory appeals had also been filed against those assessment orders before the Commissioner of Income Tax (Appeals-I), Bhubaneswar [CIT (A)]. However, surprisingly pursuant to the said order passed

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