IT Assessment Invalid Due to Absence of Transfer Order Under Section 127: ITAT Delhi

Navita Gupta Vs ITO (ITAT Delhi) ITAT Delhi: The assessment framed under Section 143(3) of the Income Tax Act, 1961, was deemed invalid as the jurisdiction was improperly assumed by an officer outside the original assessing jurisdiction without a proper transfer order under Section 127. In the absence of a valid transfer order under Section 127, the assessment framed by the ITO, Ward 5(2)(3), Noida, was held to be without jurisdiction and bad in law. Brief Facts: Notice u/s 143(2) was issued by ITO, Ward 38(2), New Delhi. Assessment u/s 143(3) was completed by ITO, Ward 5(2)(3), Noida. No or...