Commissioner-Lucknow passed an order under section 127 and vide this order different cases belonging to assessee group were transferred to Central Circle, Lucknow, however, he did not transfer cases from ITO (TDS) Ward-2, Lucknow. Jurisdiction of all TDS matters over assessee was with ITO (TDS) Ward-2, Lucknow. Accordingly order passed by Assistant Commissioner, Central Circle, Lucknow in case of assessee under section 201 was without jurisdiction. (AY. 1996-97)
DCIT v. Sahara India Financial Corporation Ltd. (2020) 183 ITD 266 / 194 DTR 153 / 297 TTJ 555 (Delhi)(Trib.)
S. 120 : Jurisdiction of income-tax authorities-Power to transfer cases-Commissioner-Lucknow transferred different cases to Central Circle, Lucknow-Jurisdiction of TDS matters was not transferred-Order passed by Assistant Commissioner, Central Circle, Lucknow in case of assessee under section 201 was without jurisdiction. [S. 127, 201]