https://www.taxtmi.com/caselaws?id=775685 The ITAT Delhi held that the transfer of assessment proceedings between AOs without a formal order under section 127 was invalid. The AO who completed the assessment lacked jurisdiction as no proper transfer order was passed, and the assessee was not given an opportunity to be heard as required by section 127(1). Following the Delhi HC precedent, the tribunal quashed the order passed by the unauthorized AO and allowed the assessee's appeal. en-us Fri, 25 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775685 The ITAT Delhi held that the transfer of assessment proceedings between AOs without a formal order under section 127 was invalid. The AO who completed the assessment lacked jurisdiction as no proper transfer order was passed, and the assessee was not given an opportunity to be heard as required by section 127(1). Following the Delhi HC precedent, the tribunal quashed the order passed by the unauthorized AO and allowed the assessee's appeal. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775685