https://www.taxtmi.com/caselaws?id=783673 The dominant issue was whether the assessment order was a valid assumption of jurisdiction where it was framed by one ITO without any transfer order under s. 127. Applying the settled position that jurisdiction cannot be assumed by a different AO in the absence of a lawful s. 127 transfer, the ITAT held that the assessment made under s. 143(3) by the ITO concerned lacked jurisdiction and was void ab initio. Consequently, the impugned assessment order was quashed as invalid and bad in law. en-us Wed, 10 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 13:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783673 The dominant issue was whether the assessment order was a valid assumption of jurisdiction where it was framed by one ITO without any transfer order under s. 127. Applying the settled position that jurisdiction cannot be assumed by a different AO in the absence of a lawful s. 127 transfer, the ITAT held that the assessment made under s. 143(3) by the ITO concerned lacked jurisdiction and was void ab initio. Consequently, the impugned assessment order was quashed as invalid and bad in law. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783673