https://www.taxtmi.com/caselaws?id=779358 HC held the impugned notice and the order disposing objections quashed and set aside for want of jurisdiction, finding the transfer under s.127 dated 25.10.2016 placed jurisdiction with the Income Tax Officer at Bhavnagar. The respondent had relied on PAN jurisdiction shown in ITBA, but admitted a technical migration shortcoming; the court held the system cannot override statutory orders and the AO cannot assume jurisdiction solely on system records. Merits were not decided; the Bhavnagar AO retains jurisdiction and may exercise it within law and time limits. en-us Tue, 16 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779358 HC held the impugned notice and the order disposing objections quashed and set aside for want of jurisdiction, finding the transfer under s.127 dated 25.10.2016 placed jurisdiction with the Income Tax Officer at Bhavnagar. The respondent had relied on PAN jurisdiction shown in ITBA, but admitted a technical migration shortcoming; the court held the system cannot override statutory orders and the AO cannot assume jurisdiction solely on system records. Merits were not decided; the Bhavnagar AO retains jurisdiction and may exercise it within law and time limits. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779358