https://www.taxtmi.com/caselaws?id=449482 The ITAT Raipur quashed an assessment order under Section 147 read with Section 143(3) dated 28.10.2016 for lack of valid jurisdiction. The case was improperly transferred from ITO Ward-1(2) to DCIT Circle-1(1) without following Section 127 requirements for transfer orders. The ACIT Circle-3(1) who framed the assessment lacked jurisdiction under CBDT Instructions No.1/2011 and No.6/2011 over the assessee who had declared nil income. The transfer occurred prior to relevant notifications that would have vested jurisdiction with DCIT/ACIT-3(1). The appeal was decided in favor of the assessee. en-us Thu, 08 Feb 2024 00:00:00 +0530 Mon, 12 Feb 2024 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449482 The ITAT Raipur quashed an assessment order under Section 147 read with Section 143(3) dated 28.10.2016 for lack of valid jurisdiction. The case was improperly transferred from ITO Ward-1(2) to DCIT Circle-1(1) without following Section 127 requirements for transfer orders. The ACIT Circle-3(1) who framed the assessment lacked jurisdiction under CBDT Instructions No.1/2011 and No.6/2011 over the assessee who had declared nil income. The transfer occurred prior to relevant notifications that would have vested jurisdiction with DCIT/ACIT-3(1). The appeal was decided in favor of the assessee. Case-Laws Income Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449482