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    <description>The appeal was allowed, and the assessment order was annulled and quashed due to the improper assumption and exercise of jurisdiction under section 158BD by the Assessing Officer. Other grounds related to the transfer of jurisdiction, various additions, and allegations of haste and lack of proper opportunity were not adjudicated as they became redundant following the annulment of the assessment order.</description>
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      <description>The appeal was allowed, and the assessment order was annulled and quashed due to the improper assumption and exercise of jurisdiction under section 158BD by the Assessing Officer. Other grounds related to the transfer of jurisdiction, various additions, and allegations of haste and lack of proper opportunity were not adjudicated as they became redundant following the annulment of the assessment order.</description>
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