M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

survey u/s 133A has also been\ncarried out on the assessee in 19th July 2016. Thereafter the Id. ADIT(Inv.)\nKota has sent a proposal u/s 127 to the Pr. DIT(Inv.) Raj. Jaipur on\n19.08.2016 to transfer the case for limited purpose i.e for the Assessment\nproceedings vide letter dated 19.08.2016, which is placed at page No. 292\nand

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

survey u/s 133A of the Act in the case of assessee. The assessment has been completed u/s 148/143(3) of the act vide order dated 19.12.2018. As the assessment has been completed, the purpose of transfer u/s 127A has also been completed. Although No notices regarding the transfer of the cases u/s 127 have been sent to the assessee