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Notice issued or assessment made post receiving direction u/s 124 from CIT to transfer the case is invalid
Case Law Details
- Case Name
- Raj Kumar Mangla Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1989-90 to 1991-92
- Courts
- All ITAT, ITAT Delhi
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Brief of the case:
The ITAT Delhi in the case of Raj Kumar Mangla vs. ACIT(Inv Circle), Gurgaon held that when a clear order transferring the jurisdiction is passed by a competent authority in law the AO from whose jurisdiction transfer was ordered can no longer assume his jurisdiction over the assessee.
Therefore, any notice issued or any order passed by AO after getting such direction would be illegal as made without any jurisdiction.
Facts of the case:
The assessee was an employee of M/s. Ravi Trading Co., Gurgaon. He used to derive his income from salary/commission and other sources an...
Author Info
