ITAT Raipur Quashes Assessment as Void Ab Initio for Absence of Mandatory Transfer Order under Section 127

Gursukh Energy India Private Limited Vs ITO (ITAT Raipur)

ITAT Raipur Quashes Assessment as Void Ab Initio for Absence of Mandatory Transfer Order under Section 127

The ITAT Raipur quashed the assessment for AY 2012-13 after finding that no transfer order under section 127 existed for shifting jurisdiction from ITO-2(1) to ITO-3(1), even though both officers issued scrutiny notices. The AO’s own report dated 09.12.2025 confirmed that no order u/s 127 was ever passed, rendering the assessment without jurisdiction and void ab initio. Relying on Rahul Tyagi (

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