https://www.taxtmi.com/caselaws?id=297894 The Tribunal ruled in favor of the assessee, declaring the assessment order null and void-ab-initio due to the lack of compliance with jurisdictional provisions regarding the transfer of the case between Assessing Officers and issuance of notice u/s.143(2) of the Income Tax Act. The Tribunal emphasized the importance of providing a reasonable opportunity of hearing during such transfers. As a result, the lower authorities' orders were set aside, and the appeal was allowed solely on the jurisdictional issue, with other grounds on merits being dismissed as academic. en-us Tue, 06 Aug 2019 00:00:00 +0530 Wed, 29 Sep 2021 11:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297894 The Tribunal ruled in favor of the assessee, declaring the assessment order null and void-ab-initio due to the lack of compliance with jurisdictional provisions regarding the transfer of the case between Assessing Officers and issuance of notice u/s.143(2) of the Income Tax Act. The Tribunal emphasized the importance of providing a reasonable opportunity of hearing during such transfers. As a result, the lower authorities' orders were set aside, and the appeal was allowed solely on the jurisdictional issue, with other grounds on merits being dismissed as academic. Case-Laws Income Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297894