https://www.taxtmi.com/caselaws?id=778956 ITAT (DELHI - AT) held the assessment proceedings invalid and quashed them because the case was transferred between ITO wards without a mandatory order under section 127, so the Assessing Officer at Ward 36(6) did not acquire jurisdiction. The transfer from Ward 39(4) to 36(4) lacked a valid s.127 order and subsequent assignment did not cure jurisdictional defect. Relying on precedent that s.127 is mandatory, the tribunal allowed the assessee's grounds. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778956 ITAT (DELHI - AT) held the assessment proceedings invalid and quashed them because the case was transferred between ITO wards without a mandatory order under section 127, so the Assessing Officer at Ward 36(6) did not acquire jurisdiction. The transfer from Ward 39(4) to 36(4) lacked a valid s.127 order and subsequent assignment did not cure jurisdictional defect. Relying on precedent that s.127 is mandatory, the tribunal allowed the assessee's grounds. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778956