Thursday 4 June 2015

Order passed by AO to transfer case to new jurisdiction was invalid as it was made without an order

IT : Where in case of assessee, Assessing Officer at ward 4 Agra himself transferred jurisdiction of case to Assessing Officer at ward 5(3), New Delhi and there being no transfer order passed by Chief Commissioner or Commissioner, it was a case of violation of provisions of section 127 and, therefore, impugned assessment order passed by Assessing Officer, ward 5(3), New Delhi was to be regarded as void ab initio

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