https://www.taxtmi.com/caselaws?id=405187 The Tribunal allowed the appeal, quashing the assessment order passed by the AO in Kolkata. The lack of a valid notice under Section 143(2) and the improper transfer of jurisdiction without an order under Section 127 rendered the assessment order null and void. The Tribunal did not assess the merits of the AO's actions due to jurisdictional issues, leading to the appeal's success. The order was pronounced on 10.03.2021. en-us Wed, 10 Mar 2021 00:00:00 +0530 Sat, 13 Mar 2021 08:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405187 The Tribunal allowed the appeal, quashing the assessment order passed by the AO in Kolkata. The lack of a valid notice under Section 143(2) and the improper transfer of jurisdiction without an order under Section 127 rendered the assessment order null and void. The Tribunal did not assess the merits of the AO's actions due to jurisdictional issues, leading to the appeal's success. The order was pronounced on 10.03.2021. Case-Laws Income Tax Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405187