CIT(A) cannot invoke sec. 150 while directing transfer of case from one jurisdiction to another: ITAT

INCOME TAX : Where assessee filed return in Kolkata but Assessing Officer Kanpur initiated assessment proceedings, since notice itself indicated that address of assessee had been printed as Kolkata which had been ignored and substituted by Kanpur address of assessee in handwriting and all evidences such as copies of returns, Form 26AS, copies of intimations under section 142(3) and proof of change of address in PAN database proved that assessee had changed its address and department was already

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