https://www.taxtmi.com/caselaws?id=367802 Jurisdiction over an income-tax assessment cannot be shifted to another Assessing Officer after notice under section 143(2) has already been issued by the original officer, unless a valid transfer is made under section 127 by the competent authority. The statutory scheme recognises the Assessing Officer, territorial jurisdiction, and a specific transfer mechanism, and concurrent jurisdiction does not permit one officer to complete an assessment already seized by another. On these facts, the reassignment to the ACIT(OSD) was not maintainable and the assessment was treated as without jurisdiction. en-us Thu, 23 Aug 2018 00:00:00 +0530 Wed, 26 Sep 2018 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367802 Jurisdiction over an income-tax assessment cannot be shifted to another Assessing Officer after notice under section 143(2) has already been issued by the original officer, unless a valid transfer is made under section 127 by the competent authority. The statutory scheme recognises the Assessing Officer, territorial jurisdiction, and a specific transfer mechanism, and concurrent jurisdiction does not permit one officer to complete an assessment already seized by another. On these facts, the reassignment to the ACIT(OSD) was not maintainable and the assessment was treated as without jurisdiction. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367802