Procedural violation invalidates tax assessment due to unauthorized change in assessing officer without section 127 order.

Procedural violation invalidates tax assessment due to unauthorized change in assessing officer without section 127 order. https://www.taxtmi.com/highlights?id=73301 Validity of assessment u/s. 143(3) by change in incumbent but without issuance of order u/s. 127 - Violation of mandatory procedural provision - Assumption of jurisdiction by AO in competing the assessment proceedings u/s. 143(3) - Assessment order is not valid and set aside - AT en-us Wed, 29 Nov 2023 07:33:10 +0530 Wed, 29 Nov 2023 07:33:10 +0530 TaxTMI RSS Generator Procedural violation invalidates tax assessment due to unauthorized change in assessing officer without section 127 order. https://www.taxtmi.com/highlights?id=73301 Validity of assessment u/s. 143(3) by change in incumbent but without issuance of order u/s. 127 - Violation of mandatory procedural provision - Assumption of jurisdiction by AO in competing the assessment proceedings u/s. 143(3) - Assessment order is not valid and set aside - AT Highlights Income Tax Wed, 29 Nov 2023 07:33:10 +0530 https://www.taxtmi.com/highlights?id=73301