https://www.taxtmi.com/caselaws?id=789966 An assessment framed by an Assessing Officer without a valid transfer order under section 127 lacks jurisdiction and is void, because lawful transfer of jurisdiction from one officer to another requires a reasoned order. The jurisdictional objection was treated as a pure question of law arising from admitted facts and could therefore be raised at the appellate stage. Decisions involving a subsisting transfer order were distinguished on that basis. The additional ground was accepted, the assessment was quashed for want of jurisdiction, and the appeal succeeded for the assessee. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789966 An assessment framed by an Assessing Officer without a valid transfer order under section 127 lacks jurisdiction and is void, because lawful transfer of jurisdiction from one officer to another requires a reasoned order. The jurisdictional objection was treated as a pure question of law arising from admitted facts and could therefore be raised at the appellate stage. Decisions involving a subsisting transfer order were distinguished on that basis. The additional ground was accepted, the assessment was quashed for want of jurisdiction, and the appeal succeeded for the assessee. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789966