https://www.taxtmi.com/caselaws?id=799860 Section 127 transfer orders govern all proceedings, including reassessment proceedings initiated after transfer, and divest the transferor Income-tax Officer of jurisdiction. Sections 147 and 148 permit reopening and issuance of a foundational reassessment notice only by the Assessing Officer holding jurisdiction under Section 2(7A) and applicable jurisdictional directions. Administrative PAN-database entries cannot confer or retain jurisdiction contrary to a subsisting statutory transfer order. Consequently, a reassessment notice issued by the former officer, and resulting proceedings, lack legal authority. en-us Wed, 16 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799860 Section 127 transfer orders govern all proceedings, including reassessment proceedings initiated after transfer, and divest the transferor Income-tax Officer of jurisdiction. Sections 147 and 148 permit reopening and issuance of a foundational reassessment notice only by the Assessing Officer holding jurisdiction under Section 2(7A) and applicable jurisdictional directions. Administrative PAN-database entries cannot confer or retain jurisdiction contrary to a subsisting statutory transfer order. Consequently, a reassessment notice issued by the former officer, and resulting proceedings, lack legal authority. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799860