https://www.taxtmi.com/caselaws?id=755989 ITAT Raipur quashed assessment order under section 143(3) dated 27.12.2017 framed by ITO-4(2), Raipur due to invalid assumption of jurisdiction. The tribunal found no valid transfer order under section 127(1) was passed, rendering the assessing officer's jurisdiction invalid. Following precedent reasoning in similar cases, the assessment was quashed for want of proper jurisdictional authority. The assessee's appeal was allowed, with other grounds left open due to jurisdictional invalidity. en-us Mon, 24 Jun 2024 00:00:00 +0530 Wed, 24 Jul 2024 21:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755989 ITAT Raipur quashed assessment order under section 143(3) dated 27.12.2017 framed by ITO-4(2), Raipur due to invalid assumption of jurisdiction. The tribunal found no valid transfer order under section 127(1) was passed, rendering the assessing officer's jurisdiction invalid. Following precedent reasoning in similar cases, the assessment was quashed for want of proper jurisdictional authority. The assessee's appeal was allowed, with other grounds left open due to jurisdictional invalidity. Case-Laws Income Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755989