PAN jurisdiction in ITBA is of no consequence without transfer order passed u/s. 127

Diamond TMT And Procon Private Limited Vs ITO (Gujarat High Court) Gujarat High Court held that PAN jurisdiction in ITBA [Income Tax Business Application] portal is of no consequence in absence of order passed under section 127 of the Income Tax Act. Accordingly, notice and order thereof is liable to be quashed. Facts- By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 30.03.2021 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2017-18 on the ground that the respondent Assessing Officer, Ward 1(1)(3), Ahm...