Transfer of case to another AO without transfer order u/s. 127 untenable: ITAT Delhi

Sangeeta Wahi Vs ITO (ITAT Delhi) ITAT Delhi held that transfer of case of the assessee would not be permissible to another Assessing Officer without a decentralization order or transfer order under Section 127 of the Act is liable to be set aside on the ground of jurisdictional error. Facts- The assessee has come up in challenging the order dated 10.02.2023 passed by Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre(NFAC), New Delhi, arising out of the order dated 29.11.2019 passed by the Income Tax Officer, Ward 50(2), Delhi, u/s. 144 of the Income-tax Act, 1961 fo...