Non-Communication of Reasons in Transfer Order Vitiates Assessment: ITAT Bangalore

Mohammad Abdul Najeeb Vs DCIT (ITAT Bangalore) Non-Communication of Reasons in Transfer Order Vitiates Assessment – Transfer Orders u/s 127 Held Invalid- Search Assessments Struck Down – ITAT Bangalore Both appeals arose out of search action u/s 132 on 06.09.2017. Consequent notices u/s 153A were issued by DCIT, Central, Belagavi, based on transfer orders of jurisdiction u/s 127. Assessees challenged the validity of transfer orders- particularly the one dated 03.07.2018, by CIT Kalaburagi transferring jurisdiction from Kalaburagi to Belagavi, & the subsequent order dated 22.10.2019...