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 order u/s 127 transferring jurisdiction from New Delhi to Noida was shown to exist.
Held:
In the absence of a valid transfer order u/s 127, the assessment framed by ITO, Ward 5(2)(3), Noida was held to be without jurisdiction and bad in law. Consequently, the assessment order was quashed. Other grounds raised by the assessee were not adjudicated as the matter was decided on the legal point of jurisdiction.
Supporting Case Law Referenced:
Saroj Sangwan v. ITO (ITA No. 2428/Del/2023) – Reassessment invalid where notice u/s 148 was issued by an officer without jurisdiction; assessment quashed due to lack of Section 127 transfer.
