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The ITAT held that the transfer of the assessment case between Assessing Officers (AOs) under section 127 was not valid as no formal order under section 127 was passed, nor was the assessee given an opportunity to be heard or reasons recorded. The AO who completed the assessment assumed jurisdiction without proper authority, as the procedural requirements for transfer of jurisdiction were not complied with. Consequently, the order passed by the AO lacking jurisdiction was quashed. The appeal filed by the assessee was allowed, affirming that jurisdiction cannot be assumed without a valid transfer order under section 127.
The ITAT held that the transfer of the assessment case between Assessing Officers (AOs) under section 127 was not valid as no formal order under section 127 was passed, nor was the assessee given an opportunity to be heard or reasons recorded. The AO who completed the assessment assumed jurisdiction without proper authority, as the procedural requirements for transfer of jurisdiction were not complied with. Consequently, the order passed by the AO lacking jurisdiction was quashed. The appeal filed by the assessee was allowed, affirming that jurisdiction cannot be assumed without a valid transfer order under section 127.
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