ITAT Quashed Income Tax Assessment Due to Absence of Section 127 Transfer Order

Sunita Rao Vs ITO (ITAT Delhi) Summary: The Tribunal allowed the assessee’s appeal and quashed the assessment order on the ground of lack of jurisdiction. The assessee raised an additional legal ground contending that no transfer order under Section 127 of the Income-tax Act, 1961 was passed to shift jurisdiction from one Assessing Officer to another. The Department failed to produce any such order and merely argued that transfer powers are administrative and the objection was belated. The Tribunal held that a jurisdictional defect strikes at the root of the assessment and can be raised at a...