CIT(A) cannot cancel order U/s. 127 transferring jurisdiction from one AO to another

DCIT  Vs Shri Subhash Gandhi (ITAT Amritsar) An order passed u/s 127 of the Act is not appealable before the Ld. CIT(A). Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer (AO) to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set aside the assessment order. Adverting to the facts of the instant case, it is observed that the ld. CIT(A) crossed his jurisdiction in declaring the order u/s 127 of the Act as invalid...