2026 (5) TMI 1122

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....evenue : Shri Vivek Vardhan, Addl. CIT, Sr. DR ORDER PER RAJPAL YADAV, VP The assessee is in appeal against the order of the ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 28.05.2025 passed for assessment year 2011-12. 2. At the very outset, ld. counsel for the assessee submitted that assessment order is without jurisdiction. While taking us through the record,....

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....s no jurisdiction with her. Copy of this communication is available on page 25. Thereafter, ITO, Ward, Panchkula has transferred this case to ITO, Ward 6(3) Mohali and copy of the letter is available on page 27. The ITO, Ward 6(5) Mohali has passed the impugned assessment order. The ld. counsel for the assessee submitted that assessee has the PAN and jurisdiction over him lies in Chandigarh becaus....

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....e Tax Act. 3. The ld. DR on the other hand submitted that since assessee did not file return, therefore, notice was issued on the last known address which is reflected in the Sale Deed. Thus, notice issued by ITO, Ward-5, Panchkula is to be construed as a valid notice because PAN number is not being disclosed in the Sale Deed nor assessee filed the return. When we confronted him as to how the c....

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....fore the Competent Authority contemplated in Section 127 i.e. Pr. Chief Commissioner, Chief Commissioner or Pr. Commissioner, as the situation demands as per clause (1) and (2) of this Section. It is the Competent Authority who can transfer the jurisdiction from one AO to other AO. The AO has no jurisdiction to transfer a case from him to any other AO. This has not been provided anywhere in the In....