https://www.taxtmi.com/caselaws?id=412917 The Tribunal allowed the Revenue's Miscellaneous Application, setting aside the assessment order due to the transfer of jurisdiction between Assessing Officers without informing the assessee. It emphasized the need for a reasonable opportunity of hearing during such transfers, as per Section 127 of the Income Tax Act. The Tribunal clarified that re-issuing a notice u/s.143(2) after a transfer may not be necessary if the notice was already issued by the original Assessing Officer. Additionally, it discussed the jurisdiction of Assessing Officers under Section 124 and the applicability of Section 292BB regarding objection to notice service. The Tribunal recalled its previous order for review and rectification, allowing the Revenue's appeal. en-us Mon, 27 Sep 2021 00:00:00 +0530 Wed, 29 Sep 2021 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412917 The Tribunal allowed the Revenue's Miscellaneous Application, setting aside the assessment order due to the transfer of jurisdiction between Assessing Officers without informing the assessee. It emphasized the need for a reasonable opportunity of hearing during such transfers, as per Section 127 of the Income Tax Act. The Tribunal clarified that re-issuing a notice u/s.143(2) after a transfer may not be necessary if the notice was already issued by the original Assessing Officer. Additionally, it discussed the jurisdiction of Assessing Officers under Section 124 and the applicability of Section 292BB regarding objection to notice service. The Tribunal recalled its previous order for review and rectification, allowing the Revenue's appeal. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412917