WP(C) 11844/2016 Page 1 of 29
2. Petitioner states that he has been filing returns in Delhi with the
Income-Tax Officer, Ward No.36(1), Delhi and pursuant to re-adjustment
of Wards with effect from assessment year 2014-15 with the Income-Tax
Officer, Ward No. 58(2), Delhi.
3. The second contention raised by the petitioner is that transfer of
case/proceedings by Income-tax Officer, Ward No.1(1), Noida to Income-
tax Officer Ward 58(2), Delhi, pursuant to notice under Section 148 of the
Act for the assessment year 2009-10 issued by the former, is void and bad in
law as (i) Income-tax Officer, Ward No.1(1), Noida did not have
jurisdiction and (ii) the procedure prescribed for transfer of case as per
section 127(2)(a) of the Act was not followed since the Chief Commissioner
having jurisdiction over the Income-tax Officer Ward No.1(1), Noida had
not passed any order for transfer of the case.
Source: Indian Kanoon