https://www.taxtmi.com/caselaws?id=467014 Whether an assessment by the faceless centre is valid after an intra-departmental transfer was the central issue; the legal principle applied was that a valid transfer of jurisdiction to the transferee circle operates independently of faceless assessment notifications and vested the power to frame assessment in the transferee circle. Applying that principle to the facts, the faceless centre framed the assessment after the transfer date and therefore lacked jurisdiction; the assessment was held invalid and quashed, resulting in relief to the assessee. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sun, 01 Mar 2026 10:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467014 Whether an assessment by the faceless centre is valid after an intra-departmental transfer was the central issue; the legal principle applied was that a valid transfer of jurisdiction to the transferee circle operates independently of faceless assessment notifications and vested the power to frame assessment in the transferee circle. Applying that principle to the facts, the faceless centre framed the assessment after the transfer date and therefore lacked jurisdiction; the assessment was held invalid and quashed, resulting in relief to the assessee. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467014