Held that when the jurisdiction of the assessee had been changed from Kolkata to Mumbai by order under section 127(2) of the Act dated September 30, 2014 by the Commissioner, the Kolkata Assessing Officer could not have issued notice under section 148 of the Act on October 13, 2014 for the AY. 2008-09. Hence, the notice was without jurisdiction and accordingly null and void. Tribunal also held that concluded assessment did not abate. (AY. 2008-09)
Essel Mining and Industries Ltd. v. Dy. CIT (2022) 98 ITR 93 (SN)(Mum) (Trib)
S. 153C : Assessment-Income of any other person-Search-Concluded assessment did not abate-Assessment transferred to Mumbai-Notice of reassessment issued by Kolkata Officer-Thereafter-Null and void.[S.115JB, 143(3), 147, 148]