Case Law Details
Case Name : Raj Kumar Mangla Vs ACIT (ITAT Delhi)
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 o
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