https://www.taxtmi.com/caselaws?id=777537 Assessment framed u/s 143(3) by ITO-3(4) was quashed for want of a mandatory transfer order u/s 127 and absence of notice u/s 143(2), rendering the assessing officer without jurisdiction. The ITAT RAIPUR held the assessment void ab initio and allowed the appeal, confirming that in absence of an order of transfer by the Pr. CIT u/s 127 the assessment is bad in law. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 10:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777537 Assessment framed u/s 143(3) by ITO-3(4) was quashed for want of a mandatory transfer order u/s 127 and absence of notice u/s 143(2), rendering the assessing officer without jurisdiction. The ITAT RAIPUR held the assessment void ab initio and allowed the appeal, confirming that in absence of an order of transfer by the Pr. CIT u/s 127 the assessment is bad in law. Case-Laws Income Tax Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777537