https://www.taxtmi.com/caselaws?id=798419 Transfer of an income-tax case under Section 127 requires an order by a competent statutory authority, ordinarily following a reasonable hearing and recorded reasons. A work-allocation order by a Joint Commissioner lacking Section 127 transfer power cannot validly transfer jurisdiction to the officer completing the assessment. The assessee's participation in assessment proceedings or failure to object within thirty days does not cure this foundational jurisdictional defect. The resulting assessment is without jurisdiction and non est, and any penalty founded on that assessment cannot survive. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798419 Transfer of an income-tax case under Section 127 requires an order by a competent statutory authority, ordinarily following a reasonable hearing and recorded reasons. A work-allocation order by a Joint Commissioner lacking Section 127 transfer power cannot validly transfer jurisdiction to the officer completing the assessment. The assessee's participation in assessment proceedings or failure to object within thirty days does not cure this foundational jurisdictional defect. The resulting assessment is without jurisdiction and non est, and any penalty founded on that assessment cannot survive. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798419