Jurisdictional defect in assessment: absence of a valid transfer order vitiated completion by a different Assessing Officer.

Assessment jurisdiction depends on a valid transfer when the notice under section 143(2) is issued by one Assessing Officer and the assessment is completed by another. In the absence of any order under section 127(1) transferring the case from the officer who issued the notice to the officer who framed the assessment, the latter had no lawful authority to complete the assessment. The defect was treated as going to the root of jurisdiction and was not cured by the assessee's participation in the proceedings. The assessment was therefore quashed as bad in law for want of jurisdiction.

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Issues: Whether the assessment was invalid for want of jurisdiction because the notice under section 143(2) was issued by one Assessing Officer and the assessment was completed by another officer without any valid transfer order.

Analysis: The notice under section 143(2) was issued by ITO, Ward-1, Karnal, whereas the assessment was completed by ACIT (OSD), Ward-5, Karnal. The record did not contain any order transferring jurisdiction from the former officer to the latter under section 127(1). In the absence of a valid transfer of jurisdiction, the officer who completed the assessment could not assume lawful authority over the case. The defect went to the root of the assessment and could not be cured merely by participation in proceedings.

Conclusion: The assessment was held to be bad in law for want of jurisdiction and was quashed, in favour of the assessee.

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