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        Case ID :
        Income Tax

        ITAT quashed assessment order passed u/s 143(3) by ITO-4(1),...

        Income Tax Assessment Under Section 143(3) Invalidated Due To Improper Transfer Of Jurisdiction Between Officers

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT quashed assessment order passed u/s 143(3) by ITO-4(1), Raipur due to invalid assumption of jurisdiction. The transfer of case from ITO-4(1), Kolkata to ITO-4(1), Raipur was held improper without requisite order u/s 127(2) from CIT, Kolkata-2. ITAT determined that under s.120, CIT Kolkata-2 lacked authority to transfer jurisdiction to an AO not subordinate to him. The claim based on order sheet noting dated 08.09.2014 regarding transfer pursuant to s.120 order was rejected. The assessment was invalidated as fundamental jurisdictional requirements under s.127 were not met. Appeal decided against Revenue.
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