2024 (11) TMI 1514

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.... MEMBER The assessee has come up in challenging the order dated 10.02.2023 passed by Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre(NFAC), New Delhi, arising out of the order dated 29.11.2019 passed by the Income Tax Officer, Ward 50(2), Delhi, (hereinafter referred to as the "AO") under Section144 of the Income-tax Act, 1961 (hereinafter referred to as the "Act") ....

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....l law. 3. It is the case of the assessee that the initial notice under Section 142(1) of the Act dated 09.03.2018 was issued by AO Ward 52(2), Delhi and subsequently transferred to jurisdictional AO being ITO Ward 50(2), Delhi. However, for transferring the file from one AO to the other the prescribed statutory procedure have not been followed which is evident from the reply to the applicant's ....

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....I application made by the assessee clearly establishes the fact that the transfer of file has been made without following the procedure laid down under Section 127 of the Act in the absence of which the entire procedure is vitiated and thus liable to be quashed. In this regard he has relied upon the judgment passed in the matter of Raj Sheela Growth Fund (P) Limited Vs Income-tax Officer, reported....