M/S. BALAJI ENTERPRISE,GUWAHATI vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 354/GTY/2018[2011-12]Status: DisposedITAT Guwahati13 Nov 2020AY 2011-12
Bench: Shri A. T. Varkey, Jm]
Section 124Section 124(1)Section 124(3)(b)Section 143Section 143(1)Section 143(2)Section 143(3)Section 3
148 by the ACIT, Investigation, Delhi, on the basis of CBI search. When the question of jurisdiction came before the Hon'ble High Court, it was held that where the assessee shifts his residence etc., the AO of the place where the assessee has shifted or otherwise will have jurisdiction and it is not necessary that in such case
