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of Non-jurisdictional AO proceeding with the assessment - decentralization of a case after centralization of case - absence of any order of transfer u/s 127 - The court noted the absence of a traceable transfer order u/s 127 despite claims of its existence on the ITBA system. The court emphasized that jurisdiction cannot be assumed without a formal transfer order, which aligns with the intent of Section 127 to facilitate administrative convenience and uphold the public interest. The High Court set aside the assessment orders passed by ITO Ward 21(1) due to the jurisdictional error, underscoring that no valid transfer u/s 127 had been documented.
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