https://www.taxtmi.com/caselaws?id=764226 The HC quashed best judgment assessments made by Income Tax Officer, Baddi after finding non-compliance with Section 127 transfer procedures. The court held that transferring jurisdiction from Delhi to Baddi without giving the assessee reasonable opportunity to be heard and recording reasons violated statutory requirements. Despite respondents' argument that Baddi officer had inherent authority to issue notices under Section 143(2) read with Section 142(1), the court recognized assessee's valuable right to object to jurisdictional transfer. The impugned assessment orders were set aside, allowing respondents to initiate fresh proceedings either through proper Section 127 compliance or continuing through the original Delhi officer. en-us Thu, 02 Jan 2025 00:00:00 +0530 Sat, 04 Jan 2025 10:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764226 The HC quashed best judgment assessments made by Income Tax Officer, Baddi after finding non-compliance with Section 127 transfer procedures. The court held that transferring jurisdiction from Delhi to Baddi without giving the assessee reasonable opportunity to be heard and recording reasons violated statutory requirements. Despite respondents' argument that Baddi officer had inherent authority to issue notices under Section 143(2) read with Section 142(1), the court recognized assessee's valuable right to object to jurisdictional transfer. The impugned assessment orders were set aside, allowing respondents to initiate fresh proceedings either through proper Section 127 compliance or continuing through the original Delhi officer. Case-Laws Income Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764226