https://www.taxtmi.com/caselaws?id=752810 The HC upheld the Tribunal's decision that the AO lacked jurisdiction to complete the assessment after the CIT transferred the file to Chennai under section 127 on 15.03.2013. The court rejected the Revenue's argument that jurisdiction continued until PAN transfer, holding that PAN transfer is consequential to jurisdiction transfer, not vice versa. Following precedent that "even a right order by a wrong forum is a nullity," the court confirmed that once jurisdiction is validly transferred, the original authority becomes incompetent to proceed further with pending matters. en-us Fri, 03 May 2024 00:00:00 +0530 Fri, 17 May 2024 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752810 The HC upheld the Tribunal's decision that the AO lacked jurisdiction to complete the assessment after the CIT transferred the file to Chennai under section 127 on 15.03.2013. The court rejected the Revenue's argument that jurisdiction continued until PAN transfer, holding that PAN transfer is consequential to jurisdiction transfer, not vice versa. Following precedent that "even a right order by a wrong forum is a nullity," the court confirmed that once jurisdiction is validly transferred, the original authority becomes incompetent to proceed further with pending matters. Case-Laws Income Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752810