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of 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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