Tag Archives: Capstone Securities Analysis (P.) Ltd. v. Deputy Commissioner of Income-tax

AO can’t pass order because PAN was still lying within his jurisdiction

By | October 3, 2017

Held In the present case, the jurisdiction is transferred by Commissioner of Income Tax-3, Mumbai on 19-12-2014. The copy of order transferring jurisdiction was sent to the DCIT 3(1)(1), Mumbai and to other concerned officials but not to ITO 3(1)(3) who passed assessment order in the case of assessee. If the information given in jurisdiction… Read More »