https://www.taxtmi.com/highlights?id=95804 Validity of reassessment framed by an AO who assumed jurisdiction after transfer of the case without a statutory transfer order under s.127 of the Act was in issue. Since jurisdiction cannot be shifted suo motu by an AO and must be transferred only through a written order by the competent authority specified in s.127, the absence of any such order vitiated the very foundation of the proceedings. Consequently, the reassessment/assessment order passed under ss.147 r/w 143(3) by the transferee AO was held to be without jurisdiction and was quashed, rendering merits grounds academic. - ITAT en-us Wed, 07 Jan 2026 08:34:25 +0530 Wed, 07 Jan 2026 08:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95804 Validity of reassessment framed by an AO who assumed jurisdiction after transfer of the case without a statutory transfer order under s.127 of the Act was in issue. Since jurisdiction cannot be shifted suo motu by an AO and must be transferred only through a written order by the competent authority specified in s.127, the absence of any such order vitiated the very foundation of the proceedings. Consequently, the reassessment/assessment order passed under ss.147 r/w 143(3) by the transferee AO was held to be without jurisdiction and was quashed, rendering merits grounds academic. - ITAT Highlights Income Tax Wed, 07 Jan 2026 08:34:25 +0530 https://www.taxtmi.com/highlights?id=95804