{"id":42091,"date":"2024-05-04T12:29:03","date_gmt":"2024-05-04T06:59:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prabhakar-v-add-cit-2023101-itr-82-snchennai-trib-2\/"},"modified":"2024-05-04T12:29:03","modified_gmt":"2024-05-04T06:59:03","slug":"prabhakar-v-add-cit-2023101-itr-82-snchennai-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prabhakar-v-add-cit-2023101-itr-82-snchennai-trib-2\/","title":{"rendered":"Prabhakar v. Add. CIT (2023)101 ITR 82 (SN)(Chennai) (Trib)"},"content":{"rendered":"<p>Held, that by notification, the Central Board of Direct Taxes issued directions that all cases covered under section\u00a0133A\u00a0of the Act having impounded material would be transferred to the Central Charge under section\u00a0127\u00a0of the Act. The Assessing Officer while framing assessment was very much aware about the impounded material. \u00a0It was the duty of the Assessing Officer transferring the file to inform the assessee of the change in jurisdiction and not the other way round. There was almost one month available for transferring the file to the Central Circle. The assessment framed was without jurisdiction. \u00a0The assessment framed was without jurisdiction.(AY. 2003-04 to 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Jurisdiction-CBDT Notification-Survey cases where material impounded to be centralised-AO  was aware of the transfer-Assessment by AO without jurisdiction.[S.133A] <\/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-42091","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aWT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42091","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=42091"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42091\/revisions"}],"predecessor-version":[{"id":42092,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42091\/revisions\/42092"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}