https://www.taxtmi.com/caselaws?id=752453 Delhi HC held that transfer of assessment cases between Assessing Officers requires mandatory compliance with Section 127 of the Income Tax Act. The court ruled that after centralization of assessee's case to DCIT Central Circle through proper order in 2008, subsequent transfer to ITO Ward without any decentralization or transfer order under Section 127 was invalid. Revenue's contention that ITO had inherent jurisdiction through Section 120 notification was rejected, as accepting this would create chaos with multiple AOs having simultaneous jurisdiction. The court emphasized Section 127 as mandatory machinery provision to avoid administrative confusion and ensure coordinated investigation. Writ petition was allowed, setting aside the impugned assessment orders. en-us Wed, 08 May 2024 00:00:00 +0530 Tue, 24 Feb 2026 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752453 Delhi HC held that transfer of assessment cases between Assessing Officers requires mandatory compliance with Section 127 of the Income Tax Act. The court ruled that after centralization of assessee's case to DCIT Central Circle through proper order in 2008, subsequent transfer to ITO Ward without any decentralization or transfer order under Section 127 was invalid. Revenue's contention that ITO had inherent jurisdiction through Section 120 notification was rejected, as accepting this would create chaos with multiple AOs having simultaneous jurisdiction. The court emphasized Section 127 as mandatory machinery provision to avoid administrative confusion and ensure coordinated investigation. Writ petition was allowed, setting aside the impugned assessment orders. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752453