In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

201 (1A) of the act because jurisdiction in respect of the TDS matters of same assessee has already been transferred to ITO TDS ward-2 Lucknow. The learned CIT – A after verification of several notifications issued therein found that the learned assessing officer did not have any jurisdiction to pass an order under section