Tax Tribunal Rules in Favor of Assessee: Arbitrary Transfer Between Tax Offices Violates Jurisdictional Protocol.

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....The jurisdictional Assessing Officer (AO) had suo moto transferred the assessment to Income Tax Officer (ITO), Ward 2(2) Noida. The appellant contended that the statutory notice u/s 143(2) was issued by ITO, Ward-40(1), Delhi and another such notice was issued by ITO, Ward-2(2), Noida despite the assessment proceedings for the relevant Assessment Year being pending with ITO, Ward-70(2), Delhi. The Tribunal held that even though the assessee had mentioned the Noida address in the Income Tax Return and requested the transfer to Delhi, the assessment is not vitiated. However, the Revenue failed to justify and establish the validity of issuance of the notice u/s 143(1) by ITO, Ward 40(1) on 20.09.2016. The Tribunal found no justification for ho.........