https://www.taxtmi.com/caselaws?id=784534 The dominant issue was whether a reassessment completed by an AO who assumed jurisdiction after an inter-ward transfer was valid without an order under s.127 of the Income-tax Act. The Tribunal held that transfer of a case between AOs mandatorily requires a competent authority's written order under s.127, as the power vests only in specified higher authorities and cannot be exercised suo motu by the AO. In the absence of any s.127 transfer order, the AO at the transferee ward lacked valid jurisdiction to frame reassessment under ss.147/143(3). Consequently, the reassessment order was quashed as without jurisdiction and bad in law, and the merits were not examined as academic. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 06 Jan 2026 16:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784534 The dominant issue was whether a reassessment completed by an AO who assumed jurisdiction after an inter-ward transfer was valid without an order under s.127 of the Income-tax Act. The Tribunal held that transfer of a case between AOs mandatorily requires a competent authority's written order under s.127, as the power vests only in specified higher authorities and cannot be exercised suo motu by the AO. In the absence of any s.127 transfer order, the AO at the transferee ward lacked valid jurisdiction to frame reassessment under ss.147/143(3). Consequently, the reassessment order was quashed as without jurisdiction and bad in law, and the merits were not examined as academic. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784534