https://www.taxtmi.com/caselaws?id=407474 The Tribunal allowed the appeal filed by the assessee, quashing the assessment order passed by the AO under sections 144 and 147 of the Income Tax Act, 1961 for the assessment year 2011-12. The Tribunal held that the notice issued by the AO was invalid due to jurisdictional issues, as it was issued by a different assessing officer without proper transfer as required by law. Consequently, the appeal was allowed based on procedural and jurisdictional grounds, without delving into the merits of other arguments raised by the assessee. en-us Mon, 03 May 2021 00:00:00 +0530 Wed, 12 May 2021 08:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407474 The Tribunal allowed the appeal filed by the assessee, quashing the assessment order passed by the AO under sections 144 and 147 of the Income Tax Act, 1961 for the assessment year 2011-12. The Tribunal held that the notice issued by the AO was invalid due to jurisdictional issues, as it was issued by a different assessing officer without proper transfer as required by law. Consequently, the appeal was allowed based on procedural and jurisdictional grounds, without delving into the merits of other arguments raised by the assessee. Case-Laws Income Tax Mon, 03 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407474