Dear Friends,
Before the change of jurisdiction from the city of assessee to some AO in other city, the Commissioner has to send a show cause notice to the assessee. The assessee generally states his objections in reply to such notice.
1. What are the objections that can be raised by the assessee?
2. On what grounds the Commissioner change the jurisdiction from one AO to another? Whether administrative convinience a valid ground to change jurisdiction?
3. What is the procedure for change of jurisdiction apart from the show cause notice to the assessee and considering the reply of the assessee? Is there any other technical need which needs to be fulfilled by commissioner before changing the jurisdiction?
Thx in advance,
Chintan
CAclubindia
