https://www.taxtmi.com/caselaws?id=438311 The assessments of the petitioners were validly transferred to the Central Circle under Section 127 of the Income Tax Act. The Court dismissed the writ petitions, vacated interim orders, and allowed the petitioners to present their contentions before the relevant statutory authorities. The Court clarified that the Central Circle's jurisdiction is not limited to search cases only and that the introduction of E-assessment and Faceless Assessment Scheme did not affect the power under Section 127. The Court emphasized that there is no inherent right for an assessee to be assessed by a Faceless Assessing Officer. en-us Fri, 26 May 2023 00:00:00 +0530 Mon, 14 Aug 2023 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438311 The assessments of the petitioners were validly transferred to the Central Circle under Section 127 of the Income Tax Act. The Court dismissed the writ petitions, vacated interim orders, and allowed the petitioners to present their contentions before the relevant statutory authorities. The Court clarified that the Central Circle's jurisdiction is not limited to search cases only and that the introduction of E-assessment and Faceless Assessment Scheme did not affect the power under Section 127. The Court emphasized that there is no inherent right for an assessee to be assessed by a Faceless Assessing Officer. Case-Laws Income Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438311