Asstt. Commissioner, Rourkela Circle, Rourkela having jurisdiction on assessee in respect of assessment year issued on assessee a notice under section 143(2). Subsequently Jt. Commissioner, Rourkela Range, Rourkela for purpose of completion of assessment only had transferred case of assessee to ITO, Ward-2, Rourkela.\u00a0 ITO, Ward-2, Rourkela issued on assessee a notice under section 142(1) and completed assessment under section 144. On appeal the Tribunal held that the\u00a0 Revenue could not place on record Circular giving powers to Jt. Commissioner to transfer case from one officer to any other officer Jt. Commissioner did not have power to transfer case of assessee from Asstt. Commissioner, Rourkela Circle, Rourkela to ITO, Ward-2, Rourkela for purpose of completion of assessment\u00a0 As the assessment proceedings had been validly initiated by Asstt. Commissioner, Rourkela Circle, Rourkela in case of assessee, issues in\u00a0 appeal required to be restored to file of Asstt. Commissioner, Rourkela Circle, Rourkela for de novo assessment.\u00a0 (AY.\u00a0 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(3) : Assessment-Jurisdcition-Notice-Transfer of case-Failure to produce the Circular giving power to transfer of case-Appeal required to be restored to file of Asstt. Commissioner, Rourkela Circle, Rourkela for de novo assessment. [S. 116, 127, 143(2), 144] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-36736","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9yw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=36736"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36736\/revisions"}],"predecessor-version":[{"id":36737,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36736\/revisions\/36737"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}