https://www.taxtmi.com/caselaws?id=775225 The ITAT Raipur held that an assessment order passed under section 143(3) was invalid due to jurisdictional defects. The ITO-1(1) Raipur issued notice under section 143(2), but the assessment was completed by ITO-2(1) Raipur without any transfer order under section 127. This created ambiguity preventing the assessee from knowing which officer to respond to, denying proper opportunity of defense. The tribunal ruled that without a valid transfer order under section 127, ITO-2(1) lacked jurisdiction to complete the assessment. The assessment order dated 28.12.2019 was quashed as being without valid jurisdiction and bad in law. The assessee's appeal was allowed. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775225 The ITAT Raipur held that an assessment order passed under section 143(3) was invalid due to jurisdictional defects. The ITO-1(1) Raipur issued notice under section 143(2), but the assessment was completed by ITO-2(1) Raipur without any transfer order under section 127. This created ambiguity preventing the assessee from knowing which officer to respond to, denying proper opportunity of defense. The tribunal ruled that without a valid transfer order under section 127, ITO-2(1) lacked jurisdiction to complete the assessment. The assessment order dated 28.12.2019 was quashed as being without valid jurisdiction and bad in law. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775225