2007 (7) TMI 688

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....Bench B in IT(SS)A No. 257/Delhi/01 relevant for the block period 1-4-1987 to 10-2-1998. 2. It appears that a search and seizure operation was conducted against the assessee who has been a resident of Bombay for more than 35 years and has been assessed in Bombay during that entire period. It appears that some order was allegedly passed under section 127 of the Income-tax Act, 1961 transferring th....

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.... as the alleged order under section 127 of the Act, no such order has been produced. On this basis, the Tribunal came to the conclusion that since there was no transfer order under section 127 of the Act, the Assessing Officer in Delhi had no authority to assume jurisdiction. Accordingly, the assessment order passed by the Assessing Officer in Delhi was quashed. 5. On 30-11-2006 when the matter w....