INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI
ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A
124 specifically speaks of the jurisdiction of Assessing Officers, Section 127 enables a higher authority to transfer a 'case' from one Assessing
Officer to another Assessing Officer. All these provisions in Chapter XIII only relate to the executive or administrative powers of Income Tax
I.T.A. No.135/VNS/2020
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C.IO.No.04/VNS/2021
Assessment Year:2017-18
Authorities. We have no hesitation