Notice issued or assessment made post receiving direction u/s 124 from CIT to transfer the case is invalid

Brief of the case:

• The ITAT Delhi in the case of Raj Kumar Mangla vs. ACIT(Inv Circle), Gurgaon held that when a clear order transferring the jurisdiction is passed by a competent authority in law the AO from whose jurisdiction transfer was ordered can no longer assume his jurisdiction over the assessee.
• Therefore, any notice issued or any order passed by AO after getting such direction would be illegal as made without any jurisdiction.

Facts o

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