No requirement of Prior intimation to Assessee for Transfer of case from one AO to other AO within same city

Jaswantlal J Shah Vs ACIT (ITAT Mumbai) In ground No.1 of appeal, the assessee has impugned the validity of assessment order on the ground that the Assessing Officer has no jurisdiction to pass the assessment order. The short contention of the assessee is that before changing jurisdiction of the Assessing Officer under section 127 of the Act, the same was not communicated to the assessee. The provisions of section 127(1) & (2) of the Act mandate that the competent authority after giving reasonable opportunity of hearing to the assessee and after recording the reasons for doing so shall pas...