https://www.taxtmi.com/caselaws?id=770430 ITAT Delhi dismissed revenue's appeal challenging CIT(A)'s order cancelling notices issued under sections 142(1) and 143(2) by JCIT (Exemptions), Ghaziabad. The tribunal upheld CIT(A)'s finding that jurisdiction transfer from DCIT (Exemptions) to JCIT (Exemptions), Ghaziabad was invalid as revenue failed to produce evidence of any order under section 127 authorizing such transfer. The assumption of jurisdiction by JCIT (Exemptions), Ghaziabad was therefore held invalid and notices were cancelled. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770430 ITAT Delhi dismissed revenue's appeal challenging CIT(A)'s order cancelling notices issued under sections 142(1) and 143(2) by JCIT (Exemptions), Ghaziabad. The tribunal upheld CIT(A)'s finding that jurisdiction transfer from DCIT (Exemptions) to JCIT (Exemptions), Ghaziabad was invalid as revenue failed to produce evidence of any order under section 127 authorizing such transfer. The assumption of jurisdiction by JCIT (Exemptions), Ghaziabad was therefore held invalid and notices were cancelled. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770430