https://www.taxtmi.com/caselaws?id=456434 ITAT Raipur quashed assessment order dated 30.11.2018 passed by ITO-2(1), Bhilai under sections 147 read with 144. The tribunal held that ITO-2(1), Bhilai invalidly assumed jurisdiction as no formal transfer order under section 127(1) was passed. The case was transferred merely through a letter dated 11.04.2018 from ITO-1(4), Bhilai, which was insufficient to confer valid jurisdiction. The assessment was therefore void ab initio for want of proper jurisdictional authority. Assessee's appeal was allowed. en-us Tue, 09 Apr 2024 00:00:00 +0530 Wed, 24 Jul 2024 21:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456434 ITAT Raipur quashed assessment order dated 30.11.2018 passed by ITO-2(1), Bhilai under sections 147 read with 144. The tribunal held that ITO-2(1), Bhilai invalidly assumed jurisdiction as no formal transfer order under section 127(1) was passed. The case was transferred merely through a letter dated 11.04.2018 from ITO-1(4), Bhilai, which was insufficient to confer valid jurisdiction. The assessment was therefore void ab initio for want of proper jurisdictional authority. Assessee's appeal was allowed. Case-Laws Income Tax Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456434