https://www.taxtmi.com/caselaws?id=756336 ITAT Ranchi allowed the assessee's appeal, quashing the assessment order dated 02.12.2016. The jurisdictional ITO Ward-1(1), Jamshedpur passed the assessment without issuing mandatory notice u/s 143(2), while the notice was issued by non-jurisdictional ITO Ward-3(1), Jamshedpur. Per notification dated 15.11.2014, jurisdiction vested with Ward-1(1), but Ward-3(1) issued the notice on 31.08.2015 without valid jurisdiction. No transfer order u/s 127 existed. The assessment was deemed invalid due to absence of valid notice from the jurisdictional officer. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756336 ITAT Ranchi allowed the assessee's appeal, quashing the assessment order dated 02.12.2016. The jurisdictional ITO Ward-1(1), Jamshedpur passed the assessment without issuing mandatory notice u/s 143(2), while the notice was issued by non-jurisdictional ITO Ward-3(1), Jamshedpur. Per notification dated 15.11.2014, jurisdiction vested with Ward-1(1), but Ward-3(1) issued the notice on 31.08.2015 without valid jurisdiction. No transfer order u/s 127 existed. The assessment was deemed invalid due to absence of valid notice from the jurisdictional officer. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756336