https://www.taxtmi.com/caselaws?id=391370 The Tribunal held that the Assessing Officer's order transferring the case lacked compliance with section 127 of the Income Tax Act, rendering the assessment orders invalid. As a result, the income authorities had no jurisdiction over the Assessee. Relying on a Supreme Court judgment, the Tribunal deemed the AO's order unsustainable, leading to the Assessee's success on technical grounds. Consequently, the Tribunal allowed the appeal without delving into the merits of the case, emphasizing the necessity of adhering to procedural requirements for jurisdictional transfers between Assessing Officers. en-us Fri, 25 Oct 2019 00:00:00 +0530 Sun, 26 Jan 2020 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391370 The Tribunal held that the Assessing Officer's order transferring the case lacked compliance with section 127 of the Income Tax Act, rendering the assessment orders invalid. As a result, the income authorities had no jurisdiction over the Assessee. Relying on a Supreme Court judgment, the Tribunal deemed the AO's order unsustainable, leading to the Assessee's success on technical grounds. Consequently, the Tribunal allowed the appeal without delving into the merits of the case, emphasizing the necessity of adhering to procedural requirements for jurisdictional transfers between Assessing Officers. Case-Laws Income Tax Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391370