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    <title>Taxpayer Wins Appeal: Assessment Invalid as Notice u/s 143(2) Issued by Non-Jurisdictional Officer Without Transfer Order.</title>
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    <description>Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO, Ward-3(1), lacking jurisdiction as per Notification vesting jurisdiction with ITO, Ward-1(1). ITO, Ward-3(1)&#039;s notice u/s 143(2) non-est in law. No transfer order u/s 127 from ITO, Ward-3(1) to ITO, Ward-1(1). ITO, Ward-1(1) passed assessment order without valid notice u/s 143(2). Assessment framed without valid notice from jurisdictional AO. Assessee&#039;s appeal allowed.</description>
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    <pubDate>Thu, 01 Aug 2024 08:32:30 +0530</pubDate>
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      <title>Taxpayer Wins Appeal: Assessment Invalid as Notice u/s 143(2) Issued by Non-Jurisdictional Officer Without Transfer Order.</title>
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      <description>Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO, Ward-3(1), lacking jurisdiction as per Notification vesting jurisdiction with ITO, Ward-1(1). ITO, Ward-3(1)&#039;s notice u/s 143(2) non-est in law. No transfer order u/s 127 from ITO, Ward-3(1) to ITO, Ward-1(1). ITO, Ward-1(1) passed assessment order without valid notice u/s 143(2). Assessment framed without valid notice from jurisdictional AO. Assessee&#039;s appeal allowed.</description>
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      <pubDate>Thu, 01 Aug 2024 08:32:30 +0530</pubDate>
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