https://www.taxtmi.com/caselaws?id=419920 The appeal of the Revenue was dismissed, affirming the decision of the Ld. CIT(A) regarding jurisdictional issues in the assessment order by ACIT. The court emphasized the necessity of proper notice issuance and valid transfer of jurisdiction from ITO to ACIT, as per statutory provisions and legal precedents. The absence of a valid notice under section 143(2) and documented transfer under section 127 rendered the assessment order invalid, leading to the dismissal of the Revenue's appeal. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419920 The appeal of the Revenue was dismissed, affirming the decision of the Ld. CIT(A) regarding jurisdictional issues in the assessment order by ACIT. The court emphasized the necessity of proper notice issuance and valid transfer of jurisdiction from ITO to ACIT, as per statutory provisions and legal precedents. The absence of a valid notice under section 143(2) and documented transfer under section 127 rendered the assessment order invalid, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419920