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The ITAT set aside the assessment framed u/s.143(3) as void for want of jurisdiction, holding that no valid transfer order u/s.127 had been passed to transfer the proceeding from the original AO to the assessing AO and that the assessing AO had not issued notice u/s.143(2). The Tribunal allowed the assessee's appeal, finding the assessment quashed ab initio for lack of the mandatory s.127 transfer prerequisite and consequent absence of proper notice, and relied on controlling appellate precedent permitting challenge to jurisdictional defects that go to the root of the matter. The impugned assessment is therefore quashed and the appeal is allowed.
The ITAT set aside the assessment framed u/s.143(3) as void for want of jurisdiction, holding that no valid transfer order u/s.127 had been passed to transfer the proceeding from the original AO to the assessing AO and that the assessing AO had not issued notice u/s.143(2). The Tribunal allowed the assessee's appeal, finding the assessment quashed ab initio for lack of the mandatory s.127 transfer prerequisite and consequent absence of proper notice, and relied on controlling appellate precedent permitting challenge to jurisdictional defects that go to the root of the matter. The impugned assessment is therefore quashed and the appeal is allowed.
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