https://www.taxtmi.com/caselaws?id=786709 Assessment under Section 143(3) framed by an Assessing Officer lacking territorial jurisdiction, absent any valid transfer order under the transfer provision, is without jurisdiction; the Tribunal applied precedents holding that where no statutory transfer is shown and the revenue cannot produce a transfer order (including on RTI), proceedings must be quashed. The jurisdictional objection left undecided by the non-jurisdictional officer and the absence of any transfer order were determinative, and the assessment order dated 15.12.2017 was quashed accordingly. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 18 Feb 2026 08:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786709 Assessment under Section 143(3) framed by an Assessing Officer lacking territorial jurisdiction, absent any valid transfer order under the transfer provision, is without jurisdiction; the Tribunal applied precedents holding that where no statutory transfer is shown and the revenue cannot produce a transfer order (including on RTI), proceedings must be quashed. The jurisdictional objection left undecided by the non-jurisdictional officer and the absence of any transfer order were determinative, and the assessment order dated 15.12.2017 was quashed accordingly. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786709