https://www.taxtmi.com/caselaws?id=174490 The Tribunal held that the notices issued by ACIT Noida before the lawful transfer of jurisdiction were invalid, rendering all subsequent proceedings void. The transfer order under section 127 was quashed due to the lack of opportunity of being heard. As a result, the reassessment proceedings and additions challenged were deemed unlawful, leading to the allowance of the appeals and the quashing of all relevant orders. The importance of complying with statutory requirements and ensuring lawful jurisdiction in reassessment proceedings was emphasized by the Tribunal. en-us Thu, 31 May 2012 00:00:00 +0530 Fri, 09 Oct 2015 10:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174490 The Tribunal held that the notices issued by ACIT Noida before the lawful transfer of jurisdiction were invalid, rendering all subsequent proceedings void. The transfer order under section 127 was quashed due to the lack of opportunity of being heard. As a result, the reassessment proceedings and additions challenged were deemed unlawful, leading to the allowance of the appeals and the quashing of all relevant orders. The importance of complying with statutory requirements and ensuring lawful jurisdiction in reassessment proceedings was emphasized by the Tribunal. Case-Laws Income Tax Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174490