https://www.taxtmi.com/caselaws?id=771050 The ITAT Kolkata quashed an assessment order passed by the DCIT, Circle-1(1), Kolkata for lack of jurisdiction. The assessee's case had been transferred under section 127 to Ahmedabad, where the Assessing Officer had already made the assessment before the Kolkata Assessing Officer finalized proceedings. Since the Kolkata officer lacked jurisdiction after the transfer, the order was invalid. The assessee's appeal was allowed, and the jurisdictionally defective assessment order was quashed. en-us Thu, 15 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771050 The ITAT Kolkata quashed an assessment order passed by the DCIT, Circle-1(1), Kolkata for lack of jurisdiction. The assessee's case had been transferred under section 127 to Ahmedabad, where the Assessing Officer had already made the assessment before the Kolkata Assessing Officer finalized proceedings. Since the Kolkata officer lacked jurisdiction after the transfer, the order was invalid. The assessee's appeal was allowed, and the jurisdictionally defective assessment order was quashed. Case-Laws Income Tax Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771050