https://www.taxtmi.com/caselaws?id=312344 The ITAT Raipur quashed an assessment order for lack of valid jurisdiction. The case was transferred from ITO Ward-1(2) to DCIT Circle-1(1) without proper order under Section 127 of the Income Tax Act. Subsequently, ACIT Circle-3(1) framed the assessment despite lacking jurisdiction over cases with nil income declarations per CBDT Instructions. The tribunal held that Section 127(3) mandates a formal transfer order in all cases, which cannot be dispensed with. Since the assessing officer had no valid jurisdiction to frame the assessment, the order was struck down and the assessee's ground was allowed. en-us Mon, 16 Oct 2023 00:00:00 +0530 Mon, 12 Feb 2024 19:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312344 The ITAT Raipur quashed an assessment order for lack of valid jurisdiction. The case was transferred from ITO Ward-1(2) to DCIT Circle-1(1) without proper order under Section 127 of the Income Tax Act. Subsequently, ACIT Circle-3(1) framed the assessment despite lacking jurisdiction over cases with nil income declarations per CBDT Instructions. The tribunal held that Section 127(3) mandates a formal transfer order in all cases, which cannot be dispensed with. Since the assessing officer had no valid jurisdiction to frame the assessment, the order was struck down and the assessee's ground was allowed. Case-Laws Income Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312344