Allowing the petition the Court held that notice issued by Assessing Officer, Shimla, after case transferred to New Delhi. Notice and proceedings are invalid and without jurisdiction. (AY.2015-16)
Punam Sharma v. PCIT (2023)456 ITR 580/ 335 CTR 1067 (HP)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Transfer of case-Notice issued by Assessing Officer, Shimla, after case transferred to New Delhi-Notice and proceedings are invalid and without jurisdiction. [S. 127(2), 147,148, 148A(b), 148A(d), Art. 226]