KULDIP KUMAR GOEL,DELHI vs. ACIT(1)(1), DELHI
In the result, the appeal of the assessee is partly allowed in above\nterms for statistical purposes
ITA 3285/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13
Section 143(3)Section 144Section 147Section 148Section 149(1)Section 250
meaning of terms/expressions \"stage\", \"case\" and \"all\nproceedings under this Act\", see Taxmann's Direct Taxes Manual, Vol. 3.\nAs per section 129(3), transfer within same city, locality or place do not\nrequire opportunity to be given to appellant. It is administrative decision\nwherein transfer can be made
