https://www.taxtmi.com/highlights?id=52383 Transfer of cases u/s 127 - assessee submitted that the AO had no jurisdiction to complete the assessment in Kolkata, since the jurisdiction over the assessee was duly transferred u/s 127 to chennai - Even a ‘right’ decision by a ‘wrong’ forum is no decision. It is non-existent in the eye of law. And hence a nullity. The assessment order under appeal is therefore no order in the eye of law, hence we quash the assessment order. - AT en-us Tue, 17 Mar 2020 11:04:45 +0530 Tue, 17 Mar 2020 11:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52383 Transfer of cases u/s 127 - assessee submitted that the AO had no jurisdiction to complete the assessment in Kolkata, since the jurisdiction over the assessee was duly transferred u/s 127 to chennai - Even a ‘right’ decision by a ‘wrong’ forum is no decision. It is non-existent in the eye of law. And hence a nullity. The assessment order under appeal is therefore no order in the eye of law, hence we quash the assessment order. - AT Highlights Income Tax Tue, 17 Mar 2020 11:04:45 +0530 https://www.taxtmi.com/highlights?id=52383