https://www.taxtmi.com/caselaws?id=770235 The ITAT Delhi quashed an assessment order framed under section 143(3) due to jurisdictional defects. The notice under section 143(2) was issued by ITO Ward 38(2) New Delhi, but the assessment was completed by ITO Ward 5(2)(3) Noida without any transfer order under section 127. The tribunal held that without proper jurisdictional transfer, the assessment was invalid in law. Following precedents, the assessment order was quashed on this legal ground, rendering other issues academic. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770235 The ITAT Delhi quashed an assessment order framed under section 143(3) due to jurisdictional defects. The notice under section 143(2) was issued by ITO Ward 38(2) New Delhi, but the assessment was completed by ITO Ward 5(2)(3) Noida without any transfer order under section 127. The tribunal held that without proper jurisdictional transfer, the assessment was invalid in law. Following precedents, the assessment order was quashed on this legal ground, rendering other issues academic. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770235