https://www.taxtmi.com/caselaws?id=785441 Dispute concerns validity of a transfer of an income tax assessment where the transferring officer lacked jurisdiction. The legal reasoning holds that transfer provisions do not apply if the assessing officer lacked jurisdiction to deal with the assessee, and absence of communication of any transfer order reinforced the jurisdictional defect. Consequence: the transfer order was void ab initio and all consequent proceedings, including the final assessment, were declared without jurisdiction and quashed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785441 Dispute concerns validity of a transfer of an income tax assessment where the transferring officer lacked jurisdiction. The legal reasoning holds that transfer provisions do not apply if the assessing officer lacked jurisdiction to deal with the assessee, and absence of communication of any transfer order reinforced the jurisdictional defect. Consequence: the transfer order was void ab initio and all consequent proceedings, including the final assessment, were declared without jurisdiction and quashed. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785441