First Appellate Authority Cannot Invalidate Orders Transferring Jurisdiction u/s 127; Limited to Assessment Review Only.

First Appellate Authority Cannot Invalidate Orders Transferring Jurisdiction u/s 127; Limited to Assessment Review Only. https://www.taxtmi.com/highlights?id=38113 Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set aside the assessment order. - AT en-us Sat, 24 Feb 2018 13:56:11 +0530 Sat, 24 Feb 2018 13:56:11 +0530 TaxTMI RSS Generator First Appellate Authority Cannot Invalidate Orders Transferring Jurisdiction u/s 127; Limited to Assessment Review Only. https://www.taxtmi.com/highlights?id=38113 Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set aside the assessment order. - AT Highlights Income Tax Sat, 24 Feb 2018 13:56:11 +0530 https://www.taxtmi.com/highlights?id=38113