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of <h1>Transfer of assessment to Central Circle-II u/s127 where assessee's no-objection negates jurisdictional challenge; notice upheld</h1> Whether the assessing authority's notice was invalid for want of jurisdiction following a transfer under s.127: SC held that the transfer order expressly ... Transfer u/s 127 - transfer of jurisdiction of assessee from the assessing authority at Panchkula to the assessing authority at Central Circle-II, Chandigarh - HELD THAT:- Having regard to the observation in the transfer order that assessee has given no objection for centralization of the case with Central Circle-II, Chandigarh, the argument that notice was bad for want of jurisdiction cannot be accepted. No good reason to interfere with the order passed by the High Court [2025 (10) TMI 433 - PUNJAB AND HARYANA HIGH COURT] Issues: (i) Whether the notice was bad for want of jurisdiction on account of centralization/transfer of the case. (ii) Whether interference with the High Court's order is justified.Issue (i): Whether the notice was bad for want of jurisdiction because the case was centralized with Central Circle-II, Chandigarh.Analysis: The transfer order dated 26.12.2016 records that the assessee gave no objection to centralization of the case with Central Circle-II, Chandigarh. On that factual foundation the challenge to the notice on jurisdictional grounds was examined and rejected.Conclusion: Held against the assessee.Issue (ii): Whether the High Court's order requires interference by this Court.Analysis: Having regard to the finding on centralization and absence of a sustaining jurisdictional defect, no sufficient reason was found to disturb the High Court's decision; delay in filing was condoned.Conclusion: Held in favour of the Revenue.Final Conclusion: The Special Leave Petition is dismissed and the High Court's order is left undisturbed.Ratio Decidendi: Where a transfer order records that the assessee consented to centralization of proceedings, an objection to notices on the ground of lack of jurisdiction arising from such centralization cannot be sustained.
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