https://www.taxtmi.com/caselaws?id=775435 The ITAT Raipur held that in the absence of a valid transfer order under section 127, the assessment framed by ITO-2(2) without issuing a notice under section 143(2) was without jurisdiction and invalid. Following precedents, the Tribunal quashed the assessment order passed under section 143(3) due to the lack of proper transfer and notice. The assessee's appeal was allowed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775435 The ITAT Raipur held that in the absence of a valid transfer order under section 127, the assessment framed by ITO-2(2) without issuing a notice under section 143(2) was without jurisdiction and invalid. Following precedents, the Tribunal quashed the assessment order passed under section 143(3) due to the lack of proper transfer and notice. The assessee's appeal was allowed. Case-Laws Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775435